The VAT gap in the EU reached around EUR 140 bn in 2018 and is projected to jump to more than EUR 160 bn due to the Covid-19 crisis. That gap needs to be reduced significantly to help Member States recover from the current crisis. The experience of some of them has shown that it is possible to reduce significantly the VAT gap by taking effective measures at the level of tax administration. The initiative aims at helping them by sharing these best practices and support their implementation.