The European Parliament is advancing proposals to give EU anti-fraud bodies direct access to VAT information, introducing strict safeguards to balance the fight against cross-border tax fraud with data protection concerns. 

RF Report

The European Parliament’s Economic and Monetary Affairs Committee examined a proposal to grant the European Public Prosecutor’s Office (EPPO) and the European Anti-Fraud Office (OLAF) enhanced access to VAT information across the EU. The initiative seeks to strengthen efforts to combat cross-border VAT fraud, which continues to drain substantial public revenues.

This proposal sets up the EPPO and the OLAF access to VAT data exchanged at the EU level under Council Regulation (EU) No 904/20101. Its objective is to ensure consistency between Council Regulation (EU) 2017/19392, Regulation (EU, Euratom) No 883/20133 and Regulation (EU) No 904/2010 on administrative cooperation and combating fraud in the field of VAT.

Rapporteur Michalis Hadjipantela from Cyprus stressed the importance of better information sharing whilst maintaining strict data protection standards. The proposed changes would restrict VAT data access to targeted criminal investigations only, incorporating safeguards like detailed access logging and bans on broad, unfocused searches. These measures align with data minimisation principles and ensure necessary oversight.

Committee members will submit amendments by 9 April 2026, followed by a vote on 3 June and plenary discussion in July 2026. Meanwhile, the Council’s VAT Working Party will review the proposal on 31 March 2026.

Delegates emphasised the need to provide adequate resources for EPPO and OLAF without creating excessive administrative burdens for member states.