In his recent article “Technology Can Solve MTIC Fraud – VLN, RTvat, D-VAT certification”, Richard Ainsworth discussed the three main options that claim to be capable of resolving missing-trader VAT fraud, and concluded that real-time VAT collection (RTvat) is the only solution that is actually capable of preventing that type of fraud and limiting several other forms of fraud. In this follow-up article, Chris Williams briefly responds to Richard Ainsworth’s reservations as regards the central auditing function that forms part of RTvat’s proposal for real-time VAT collection. Richard Ainsworth has the final word in this discussion on the merits of real-time VAT collection in general and RTvat in particular.