The phenomenon of VAT fraud is steadily increasing. The well-known keywords include: international carousel transactions, fake invoices, incorrect export certificates, sham self-employment, etc. The Tax Evasion Prevention Act aimed at combating this has intervened in some regulatory areas and created new legal regulations, but it can only address VAT fraud in a limited way. The author explains the current legal regulations in place to combat VAT fraud and their application in context. He describes the administrative measures taken in Germany so far (construction withholding tax, internal tax office program to combat VAT fraud, etc.) and compares the situation with that in France and Austria. Furthermore, innovative approaches to combating VAT fraud are presented.