On 10 July 2026, the Council of the European Union adopted a regulation amending Regulation (EU) No 904/2010 to grant the European Public Prosecutor's Office (EPPO) and the European Anti-Fraud Office (OLAF) access to value added tax (VAT) information at Union level. The decision was taken at the 4189th meeting of the Council (Economic and Financial Affairs) in Brussels, following approval by Coreper, Part 2, on 1 July 2026.
The regulation aims to enhance administrative cooperation and combat fraud in the field of VAT by enabling EPPO and OLAF to access VAT data held in EU-level systems. This is expected to improve the detection and investigation of cross-border VAT fraud, which costs EU member states billions of euros annually. The amendment builds on existing cooperation mechanisms under Regulation (EU) No 904/2010, which already provides for information exchange between national tax authorities.
Policy orientations and trade-offs The regulation represents a step toward greater EU-level integration in tax fraud enforcement, balancing the need for effective law enforcement with data protection and national sovereignty concerns. By granting direct access to EPPO and OLAF, the EU aims to streamline investigations that previously required multiple bilateral requests. However, some member states had raised concerns about the scope of access and potential overlaps with national competences. The compromise reached in Coreper reflects a careful calibration: access is limited to VAT information at Union level, not national databases, and is subject to existing data protection safeguards.
Impact on stakeholders - EPPO and OLAF: Gain direct, timely access to EU-level VAT data, reducing reliance on national authorities and speeding up cross-border fraud investigations. This is a moderate positive impact, as it enhances their operational efficiency. - National tax authorities: May face reduced administrative burden from fewer ad hoc information requests, but must ensure their data systems are compatible with EU-level access. The impact is moderate and mixed. - EU taxpayers: Benefit from improved fraud detection, potentially recovering lost revenue and reducing the tax gap. However, the direct effect is indirect and long-term. - Businesses subject to VAT: Could face increased scrutiny if their transactions are flagged in EU-level systems, but legitimate businesses are unlikely to be affected. The impact is minor.
Institutional follow-up The regulation enters into force on the twentieth day following its publication in the Official Journal of the European Union. Member states must implement the necessary technical and administrative measures to enable access. The European Commission will monitor implementation and may propose further adjustments based on operational experience. No further legislative steps are required at EU level.