Publication of IOTA Report for Tax Administrations “False and Fictitious Invoices”
Recently released, the IOTA Report for Tax Administrations on false and fictitious invoices in the construction industry aims to identify the different methods used by auditors and tax officials to detect and prevent tax frauds occurring due to the use of false and fictitious invoices.
Drafted by a Task Team set up under the umbrella of the Area Group “Treatment of Specific Industries: Construction”, the report covers different aspects related to false and fictitious invoices (terminology, methodologies, taxpayers’ education, countermeasures, etc.) and includes case studies from various countries.
IOTA renews its deepest thanks to the Task Team’s members who contributed to the survey and also the Area Group members who provided them with information.





