A package of 47 amendments to a European Parliament report on the European Public Prosecutor's Office (EPPO) and European Anti-Fraud Office (OLAF) access to VAT information, published on 10 June 2026, proposes to strengthen operational effectiveness against cross-border VAT fraud while imposing strict data protection conditions. The amendments, all originating from a single unidentified political group, would grant EPPO and OLAF direct, centralised access to EU VAT information systems (VIES, CESOP, Surveillance System) and expand the scope of accessible data to include detailed customs data on VAT-exempt importations.
The amendments introduce several key changes. They broaden the categories of information accessible to include customs data under IOSS and Customs Procedure 42/63, as well as any additional data elements stored under Article 17(1)(f). Access is explicitly limited to targeted searches linked to active investigations, with mandatory logging, traceability, and preventive mechanisms against untargeted searches. A new provision mandates that personal data received spontaneously must be deleted within 90 days if it does not lead to an investigation, with a strict prohibition on using it for other purposes.
The amendments also insert a new article requiring the European Commission to propose legislation on minimum harmonisation of penalties for VAT fraud within 18 months, linking this to the post-2027 MFF anti-fraud package. Member States would be obliged to spontaneously transmit customs data indicating VAT fraud to Eurofisc, EPPO, and OLAF, creating a proactive information-sharing duty. The financial responsibility for the access infrastructure would shift from EPPO to the Union budget, with a mandate for full interoperability of systems and a Commission assessment of additional funding needs. Annual transparency reporting would require EPPO to publish statistics on its use of the access, including the number of searches, investigations advanced, and instances of irrelevant data deletion.
Policy orientations and trade-offs The amendments reflect a tension between enabling efficient law enforcement access and ensuring robust privacy protections. The expanded data scope and proactive transmission duties enhance fraud detection capabilities but raise concerns about proportionality and potential overreach. The strict conditions on access, data retention limits, and transparency reporting aim to mitigate privacy risks, but may also impose administrative burdens on EPPO and OLAF. The shift of financial costs to the Union budget relieves EPPO but increases taxpayer funding requirements.
Impact on stakeholders EPPO and OLAF would gain significantly expanded operational tools, including direct access to customs data and proactive information flows, improving their ability to detect and investigate cross-border VAT fraud. However, they would face new compliance obligations, such as mandatory logging, deletion timelines, and annual reporting. National tax and customs authorities would be required to proactively transmit customs data indicating fraud, increasing their administrative workload and coordination demands. EU taxpayers would bear the cost of the access infrastructure through the Union budget, but could benefit from reduced VAT fraud losses. Privacy advocates would see robust safeguards, including targeted search limits, deletion rules, and transparency reporting, but may still worry about the breadth of data accessible.
Expected institutional follow-up The amendments are part of the European Parliament's report A10-0159/2026, which will be debated and voted on in plenary. The Council will then adopt its position, followed by trilogue negotiations to reconcile differences. The Commission is expected to assess the amendments, particularly the call for minimum harmonisation of penalties and the financial implications. The outcome will shape the final regulation on EPPO and OLAF access to VAT information.
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