On the proposal for a Council regulation amending Regulation (EU) No 904/2010 as regards the access of the European Public Prosecutor’s Office (EPPO) and the European Anti-Fraud Office (OLAF) to value added tax information at Union level

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DRAFT EUROPEAN PARLIAMENT LEGISLATIVE RESOLUTION

on the proposal for a Council regulation amending Regulation (EU) No 904/2010 as regards the access of the European Public Prosecutor’s Office (EPPO) and the European Anti-Fraud Office (OLAF) to value added tax information at Union level

(COM(2025)0685 – C100298/2025 – 2025/0348(CNS))

(Special legislative procedure – consultation)

– having regard to the Commission proposal to the Council (COM(2025)0685),

– having regard to Article 113 of the Treaty on the Functioning of the European Union, pursuant to which the Council consulted Parliament (C100298/2025),

– having regard to Rule 84 of its Rules of Procedure,

– having regard to the opinion of the Committee on Budgetary Control,

– having regard to the report of the Committee on Economic and Monetary Affairs (A10-0159/2026),

1. Approves the Commission proposal as amended;

2. Calls on the Commission to alter its proposal accordingly, in accordance with Article 293(2) of the Treaty on the Functioning of the European Union;

3. Calls on the Council to notify Parliament if it intends to depart from the text approved by Parliament;

4. Asks the Council to consult Parliament again if it intends to substantially amend the Commission proposal;

5. Instructs its President to forward its position to the Council, the Commission and the national parliaments.

Amendment 1

Proposal for a regulation

Recital 2

Text proposed by the Commission

Amendment

(2) Pursuant to Article 24(1) of Regulation (EU) 2017/1939, the institutions, bodies, offices and agencies of the Union and the authorities of the Member States competent under applicable national law are to report to the EPPO, without undue delay, any criminal conduct, including cross-border VAT fraud, in respect of which it could exercise its competence in accordance with Article 22 and Article 25(2) and (3) of that Regulation. Cross-border VAT fraud is by definition involving several Member States, and the flow of information from individual Member States to the EPPO does not fit the purpose of combating VAT fraud at EU level. Therefore, in order for the EPPO to be informed of VAT fraud risks at EU level and to perform its regulatory mandate, it is necessary to set out in more detail the modalities under which the Member States, within the Eurofisc network referred to in Article 33 of Regulation (EU) No 904/2010, should report to the EPPO any suspicious indication and eventually precise information on VAT fraud. Furthermore, pursuant to Article 24(9) of Regulation (EU) 2017/1939, in specific cases, the EPPO may request further relevant information available to the institutions, bodies, offices and agencies of the Union and the authorities of the Member States. Therefore, it is appropriate to set out the rules under which Member States within Eurofisc should communicate to the EPPO information on cross-border VAT fraud following an EPPO request.

(2) Pursuant to Article 24(1) of Regulation (EU) 2017/1939, the institutions, bodies, offices and agencies of the Union and the authorities of the Member States competent under applicable national law are to report to the EPPO, without undue delay, any criminal conduct, including cross-border VAT fraud, in respect of which it could exercise its competence in accordance with Article 22 and Article 25(2) and (3) of that Regulation, in a timely manner to allow analysis or investigation of such criminal conduct. Cross-border VAT fraud is by definition involving several Member States, and the flow of information from individual Member States to the EPPO does not fit the purpose of combating VAT fraud at EU level. Therefore, in order for the EPPO to be informed of VAT fraud risks at EU level and to perform its regulatory mandate, it is necessary to set out in more detail the modalities under which the Member States, within the Eurofisc network referred to in Article 33 of Regulation (EU) No 904/2010, should report to the EPPO the results of the Eurofisc processing of and analysis on cases of suspected cross-border fraude and any suspicious indication and eventually the precise information the EPPO needs in order to assess whether to exercise its competence. Furthermore, pursuant to Article 24(9) of Regulation (EU) 2017/1939, in specific cases, the EPPO may request further relevant information available to the institutions, bodies, offices and agencies of the Union and the authorities of the Member States. Therefore, it is appropriate to set out the rules under which Member States within Eurofisc should communicate to the EPPO information on cross-border VAT fraud following an EPPO request.

Amendment 2

Proposal for a regulation

Recital 4

Text proposed by the Commission

Amendment

(4) The Member States not participating in the EPPO are obliged, under the principle of sincere cooperation enshrined in Article 4(3) of the Treaty on European Union, to support the activities of the EPPO and to refrain from any action that could jeopardise the attainment of its objectives. Eurofisc is composed of both Member States participating and not participating in the EPPO. Therefore, it is important to have a clear legal basis for the EPPO access to information processed by Eurofisc.

(4) The Member States not participating in the EPPO are obliged, under the principle of sincere cooperation enshrined in Article 4(3) of the Treaty on European Union, to support the activities of the EPPO and to refrain from any action that could jeopardise the attainment of its objectives. Eurofisc is composed of both Member States participating and not participating in the EPPO. Therefore, it is important to have a clear legal basis for the EPPO access to information processed by Eurofisc, for criminal law enforcement purposes, in order to successfully deliver on its mandate as set out in Article 4 of Council Regulation (EU) 2017/1939, namely to investigate and prosecute criminal offences affecting the financial interests of the Union.

Amendment 3

Proposal for a regulation

Recital 4 a (new)

Text proposed by the Commission

Amendment

(4a) The European Court of Auditors has repeatedly identified weaknesses regarding the accessibility and interoperability of VAT-related information systems across Member States and Union bodies, as a significant obstacle to effective cross-border VAT fraud investigations, most recently in its Special Report 8/2025 on VAT fraud on imports. That report identified, in addition, significant disparities in the levels of administrative sanctions applied by Member States in respect of VAT fraud with imports, which create conditions enabling operators to exploit the jurisdiction with the lowest penalties. The access to VAT data granted by this Regulation to the EPPO and OLAF enhances the detection and prosecution capacity but does not constitute a deterrent remedy for penalty divergence. In this context, and in line with the Commission’s commitment to revise the anti-fraud architecture as part of the measures included in the post-2027 MFF, the possibility of further action to address these disparities may be considered, such as a legislative proposal based on the appropriate legal basis, aimed at achieving a minimum level of harmonisation or consistency of administrative penalties applicable to the most serious VAT and customs-related infringements, taking into account the need to effectively protect the Union’s financial interests. Any such proposal should be accompanied by a comprehensive impact assessment and should demonstrate compliance with the principles of subsidiarity and proportionality as set out in Article 5 TEU.

Amendment 4

Proposal for a regulation

Recital 4 b (new)

Text proposed by the Commission

Amendment

(4b) The White Paper of the Commission of July 2025 on the review of the EU anti-fraud architecture identified the fragmentation of information flows between Eurofisc, the EPPO, OLAF, Europol and Eurojust as a systemic structural weakness undermining the effectiveness of the Union’s response to cross-border VAT fraud. This amending Regulation constitutes the legislative implementation of the data-sharing pillar of a revised anti-fraud architecture and is to be read in conjunction with the further measures announced in that White Paper, including the strengthening of Eurofisc’s operational capacity, the harmonisation of the conditions and liability rules for fiscal representatives appointed by non-Union taxable persons under the IOSS and other import VAT schemes, and the extension of the data governance framework of CESOP to ensure coherence with the customs data access established by this Regulation.

Amendment 5

Proposal for a regulation

Recital 4 c (new)

Text proposed by the Commission

Amendment

(4c) The information stored by customs authorities in relation to import procedures under which VAT obligations are deferred or there is a VAT exemption, is intrinsically VAT-related information for the purposes of Article 113 TFEU. Extending the scope of Article 17(1), point (f), of Regulation (EU) No 904/2010 to cover all import procedures involving VAT exemptions or deferrals, including under the Import One-Stop Shop scheme established by Directive 2006/112/EC, and adding the declared customs value and country of origin as mandatory data elements, is necessary to enable competent authorities, including the EPPO and OLAF, to cross-reference import declarations with VAT declarations and detect discrepancies indicative of fraud. Such extension should be without prejudice to the substantive customs rules governing those import procedures, which remain subject to Regulation (EU) No 952/2013.

Amendment 6

Proposal for a regulation

Recital 4 d (new)

Text proposed by the Commission

Amendment

(4d) In order to ensure that the enforcement capacity created by this Regulation extends effectively to all Member States, to avoid persistent asymmetries within the single market and in the Union’s anti-fraud landscape, and as part of the Commission’s commitment to revise the anti-fraud architecture, Member States not participating in the EPPO should be required to designate a competent national authority responsible for fulfilling equivalent functions for the purpose of cooperation with Eurofisc and OLAF regarding cross-border VAT fraud. Those Member States should notify the Commission of the designated authority within six months of the entry into force of this Regulation and should report annually to the Commission on the use made of the information received, including the number of investigations opened and their outcomes.

Amendment 7

Proposal for a regulation

Recital 5

Text proposed by the Commission

Amendment

(5) The European Court of Auditors has recommended that the Commission and the Member States remove legal obstacles preventing the exchange of information between administrative, judicial and law enforcement authorities at national and Union level and in particular that OLAF has access to the VAT information exchange system (VIES) and Eurofisc data6 . In that respect it is important that a central access to EU IT systems is set out in a clear legal basis.

(5) The European Court of Auditors has recommended that the Commission and the Member States remove legal obstacles preventing the exchange of information between administrative, judicial and law enforcement authorities at national and Union level and in particular that OLAF has access to the VAT information exchange system (VIES) and Eurofisc data6. In that respect it is important that a central access to EU IT systems, which respects the principles of necessity and proportionality, is set out in a clear legal basis to enable OLAF to successfully deliver on its mandate as set out in Article 4 of Regulation (EU, Euratom) No 883/2013.

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6 European Court of Auditors Special Report No 24/2015, Tackling intra-Community VAT fraud: More action needed (https://www.eca.europa.eu/en/publications/SR15_24).

6 European Court of Auditors Special Report No 24/2015, Tackling intra-Community VAT fraud: More action needed (https://www.eca.europa.eu/en/publications/SR15_24).

Amendment 8

Proposal for a regulation

Recital 5 a (new)

Text proposed by the Commission

Amendment

(5a) Persistent obstacles to effective cooperation between Union bodies include incompatibilities between IT systems, fragmentation of communication channels and limited interoperability of case management systems, resulting in inefficiencies, delays and increased administrative burdens. It is therefore necessary to enhance interoperability and develop common digital infrastructures to ensure seamless and secure information exchange.

Amendment 9

Proposal for a regulation

Recital 8 a (new)

Text proposed by the Commission

Amendment

(8a) While Article 13 of Regulation (EU) No 904/2010 already requires the competent VAT authorities of Member States to spontaneously exchange information likely to be useful for combating VAT fraud, that obligation applies to VAT authorities and does not extend to the competent customs authorities of Member States, which are not VAT competent authorities within the meaning of that Regulation. Furthermore, neither the existing mechanism set out in Article 13 of Regulation (EU) No 904/2010 nor the Eurofisc network provides for the direct spontaneous communication of customs-derived fraud intelligence to the EPPO and OLAF. VAT-fraud schemes linked to import procedures are characterised by systematic discrepancies between the information declared to customs authorities at the point of importation and the VAT declarations subsequently filed in the Member State of destination. Customs authorities are often the first to detect such anomalies through their risk management analysis. In order to close this gap and to ensure that upstream customs intelligence identified by customs authorities is transmitted without delay to the bodies responsible for investigating and prosecuting cross-border VAT fraud, and given that the effective exercise of the access rights provided for in Articles 49a and 49b of Regulation (EU) No 904/2010 depends on EPPO and OLAF being informed of the existence of potential cases of fraud, it is necessary to require competent customs authorities to transmit spontaneously this information. Such transmission should be made to Eurofisc, the EPPO and OLAF whenever the data referred to in Article 17(1), point (f), indicate patterns consistent with VAT fraud. This measure is crucial for the effective protection of the Union’s financial interests and is consistent with the Commission’s commitment to revise the overall anti-fraud architecture as an essential component of the post-2027 MFF package. Strengthening coordination at national level between customs and VAT authorities, notably through national anti-fraud strategies has been repeatedly called for in the last years by the European Parliament in its resolutions on the protection of the Union’s financial interests. Such spontaneous transmission mechanism operates exclusively within the VAT administrative cooperation framework of Regulation (EU) No 904/2010 and is without prejudice to the substantive customs procedures established under Regulation (EU) No 952/2013 and related data governance rules.

Amendment 10

Proposal for a regulation

Recital 8 b (new)

Text proposed by the Commission

Amendment

(8b) The effectiveness of the spontaneous transmission mechanism provided for in this amending Regulation depends on adequate coordination at national level between the competent customs authorities and the competent VAT authorities of Member States. Those bodies are in many Member States separate administrative entities with distinct supervisory chains and information systems. Member States should therefore ensure that their competent customs and VAT authorities establish regular coordination mechanisms, including through the Eurofisc framework, to facilitate the identification of discrepancies indicative of VAT fraud and the timely transmission of relevant customs data to Eurofisc, the EPPO and OLAF. Such coordination is a procedural and organisational measure and does not entail additional information technology obligations for national authorities.

Amendment 11

Proposal for a regulation

Recital 9

Text proposed by the Commission

Amendment

(9) In order to protect the access to personal data, only the European Prosecutors, the European Delegated Prosecutors, as well as selected staff of the EPPO and OLAF, previously authorised respectively by the EPPO and OLAF, should access VAT information to execute their tasks, under the oversight of the Eurofisc Liaison officials. To ensure uniform conditions for that access, implementing powers should be conferred on the Commission in respect of the technical details and practical arrangements, including on access control mechanism and users’ profile and identification. Those powers should be exercised in accordance with Regulation (EU) No 182/2011 of the European Parliament and of the Council9.

(9) In order to protect the access to personal data, only the European Prosecutors, the European Delegated Prosecutors, as well as selected staff of the EPPO and OLAF, previously authorised respectively by the EPPO and OLAF, should access VAT information to execute their tasks, under the oversight of the Eurofisc Liaison officials. To ensure uniform conditions for that access, implementing powers should be conferred on the Commission in respect of the technical details and practical arrangements, including on access control mechanism and users’ profile and identification, ensuring a design that respects high levels of data protection while enhancing operational efficiency through automated processes without undue administrative delay. Those powers should be exercised in accordance with Regulation (EU) No 182/2011 of the European Parliament and of the Council9. This measure should be understood as an immediate step, while the forthcoming review of the anti-fraud architecture will provide an opportunity to ensure greater coherence and consistency.

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9 Regulation (EU) No 182/2011 of the European Parliament and of the Council of 16 February 2011 laying down the rules and general principles concerning mechanisms for control by Member States of the Commission’s exercise of implementing powers (OJ L 55, 28.2.2011, p. 13).13, ELI: http://data.europa.eu/eli/reg/2011/182/oj

9 Regulation (EU) No 182/2011 of the European Parliament and of the Council of 16 February 2011 laying down the rules and general principles concerning mechanisms for control by Member States of the Commission’s exercise of implementing powers (OJ L 55, 28.2.2011, p. 13).13, ELI: http://data.europa.eu/eli/reg/2011/182/oj

Amendment 12

Proposal for a regulation

Recital 10

Text proposed by the Commission

Amendment

(10) This Regulation respects the fundamental rights and observes the principles recognised by the Charter of Fundamental Rights of the European Union, particularly the right of protection of personal data.

(10) This Regulation respects fundamental rights and observes the principles recognised by the Charter of Fundamental Rights of the European Union, particularly the right of protection of personal data.

Amendment 13

Proposal for a regulation

Recital 10 a (new)

Text proposed by the Commission

Amendment

(10a) The EPPO’s and OLAF’s access to the VIES, the Surveillance System and the CESOP as well as to any other systems and databases should concern the following main data categories: information on VAT identification numbers and VAT intra-Community transactions, relevant information on VAT-exempt importations related to the Import One-Stop-Shop (IOSS) and customs procedure 42/63 importations and aggregated payment information. Such access should only be granted to EPPO and OLAF for the purpose of carrying out their duties under Article 4 of Regulation (EU) 2017/1939 and Article 1(1) of Regulation (EU, Euratom) No 883/2013. Powers should be conferred on the Commission to adopt implementing acts specifying the exact data categories available to the EPPO and OLAF for the purposes of exercising their duties under those articles. The drafts of those implementing acts should be submitted to the European Parliament for information, in order to enable the exercise of its rights.

Amendment 14

Proposal for a regulation

Recital 11

Text proposed by the Commission

Amendment

(11) As the systems, infrastructure and technical means facilitating the exchange of VAT information at Union level need to be adapted to allow secure access of EPPO and OLAF, it is necessary to defer the application of the relevant provisions in order to allow the Member States, the Commission, the EPPO and OLAF to carry out the necessary adaptations. This should consider the dates when the central VIES will become operational and the legacy VIES will be phased out. The EPPO and OLAF should be responsible for the costs of establishing and maintaining the relevant infrastructure and technical means for secure access to VAT information.

(11) As the systems, infrastructure and technical means facilitating the exchange of VAT information at Union level need to be adapted to allow secure access of EPPO and OLAF, it is necessary to defer the application of the relevant provisions in order to allow the Member States, the Commission, the EPPO and OLAF to carry out the necessary adaptations. This should consider the dates when the central VIES will become operational and the legacy VIES will be phased out. In order to ensure the effective implementation of this Regulation the EPPO and OLAF should have access, in line with the principles of budgetary neutrality, to adequate and stable financial and human resources, including specialised expertise in financial investigations, digital forensics and data analysis and also including, where appropriate, a separate gateway or interface, in order to ensure compliance with the principle of data minimisation. Union funding should further support interoperable IT systems and secure communication tools to enable efficient cooperation. Organisational measures, internal authorisation processes, oversight mechanisms and safeguards should be in place to prevent misuse.

Amendment 15

Proposal for a regulation

Recital 12

Text proposed by the Commission

Amendment

(12) The European Data Protection Supervisor was consulted in accordance with Article 42(1) of Regulation (EU) 2018/1725 and delivered an opinion on […].

(12) The European Data Protection Supervisor was consulted in accordance with Article 42(1) of Regulation (EU) 2018/1725 and delivered an opinion on 7 January 2026.

Amendment 16

Proposal for a regulation

Article 1 – paragraph 1 – point -1 (new)

Regulation (EU) No 904/2010

Article 2 a (new)

Text proposed by the Commission

Amendment

(-1) the following Article is inserted:

‘Article 2a

Follow-up proposal on minimum harmonisation of penalties

By … [18 months after the entry into force of this amending Regulation] and in line with the objectives of the revision of the anti-fraud architecture as a complementary set of measures included in the post-2027 MFF package and for the purpose of enhancing the protection of the Union’s financial interests, the Commission shall submit to the European Parliament and to the Council a legislative proposal for the minimum harmonisation of administrative penalties applicable to the most serious infringements in the field of VAT and related customs duties, in particular as regards Missing Trader Intra-Community fraud and the abuse of simplified import procedures under Customs Procedure 42 and the Import One-Stop Shop. The proposal shall be without prejudice to the substantive customs procedures established under Regulation (EU) No 952/2013.’

Amendment 17

Proposal for a regulation

Article 1 – paragraph 1 – point -1 a (new)

Regulation (EU) No 904/2010

Article 13 a (new)

Text proposed by the Commission

Amendment

(-1a) the following Article is inserted:

‘Article 13a

Spontaneous transmission of customs data indicating VAT fraud

1. The competent authorities of the Member States shall spontaneously communicate to the Eurofisc working field coordinators referred to in Article 36(1), and, within their respective mandates, to the EPPO and OLAF, any information stored pursuant to Article 17(1), point (f), that indicates patterns consistent with VAT fraud, in particular:

(a) systematic discrepancies between the declared destination Member State in an import declaration and the Member State in which VAT was subsequently declared or paid;

(b) systematic discrepancies between the consignee identified in an import declaration under the IOSS scheme and the taxable person that declared the corresponding VAT in the Member State of destination;

(c) declared customs values that diverge significantly from market value where that divergence is consistent with undervaluation for VAT purposes; and

(d) any other indicator specified by the Commission’s implementing act as a customs-based VAT fraud risk indicator.

2. The communication referred to in paragraph 1 shall be made without delay and shall include at least the data elements listed in Article 17(1), point (f), for the importation or series of importations concerned.

3. Member States shall ensure that their competent customs authorities and competent VAT authorities coordinate on the identification of discrepancies referred to in paragraph 1, including through the Eurofisc framework.

4. The Commission shall specify, by means of implementing acts, the technical formats and procedures for the communications referred to in this Article. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 58(2).

5. In Member States not participating in the EPPO pursuant to Council Regulation (EU) 2017/1939, the communications referred to in paragraph 1 shall be directed to the Eurofisc working field coordinators and to OLAF within its mandate, and not to the EPPO.’

Amendment 18

Proposal for a regulation

Article 1 – paragraph 1 – point -1 b (new)

Regulation (EU) No 904/2010

Article 17 – paragraph 1 – point f

Present text

Amendment

(-1b) in Article 17(1), point (f) is replaced by the following:

(f) information which it collects pursuant to points (a) and (b) of Article 143(2) of Directive 2006/112/EC, as well as the country of origin, the country of destination, the commodity code, the currency, the total amount, the exchange rate, the item price and the net weight;

‘(f) the information collated by customs authorities of the Member States relating to all importations of goods in respect of which a VAT exemption, deferral or special accounting scheme is claimed at importation, including under Article 143(1), point (d), of Directive 2006/112/EC (Customs Procedure 42/63), under the Import One-Stop Shop scheme established by Articles 369l to 369x of that Directive, and any other import procedure under which the obligation to account for VAT is deferred to the Member State of destination, limited to the following data elements:

(i) the import declaration identifier;

(ii) the VAT identification number of the importer or, where applicable, the IOSS identification number declared to customs;

(iii) the VAT identification number of the customer in the Member State of destination, where available;

(iv) the declared customs value of the goods;

(v) the declared country of origin of the goods; and

(vi) the customs procedure code, including in cases where the goods are subject to a simplified import procedure under Article 166 of Regulation (EU) No 952/2013;’

Amendment 19

Proposal for a regulation

Article 1 – paragraph 1 – point 3

Regulation (EU) No 904/2010

Article 24k – paragraph 1a

Text proposed by the Commission

Amendment

1a. The EPPO and OLAF shall access the central VIES information in compliance with the limits and rules set in Article 49a and 49b;

1a. The EPPO and OLAF shall have access to the central VIES information via a secure central interface that ensures confidentiality and in compliance with the limits and rules set in Article 49a and 49b;

Amendment 20

Proposal for a regulation

Article 1 – paragraph 1 – point 4

Regulation (EU) No 904/2010

Article 36 – paragraph 2a

Text proposed by the Commission

Amendment

2a. Eurofisc working field coordinators shall communicate to the EPPO, in accordance with Article 24(1) of Council Regulation (EU) 2017/1939* as regards the Member States participating in the EPPO and in accordance with this Article as regards the other Member States, without undue delay any indication of suspected cross-border VAT fraud based on information communicated or collected pursuant to this Regulation in respect of which the EPPO could exercise its competence.

2a. Eurofisc working field coordinators shall communicate to the EPPO, in accordance with Article 24(1) of Council Regulation (EU) 2017/1939* as regards the Member States participating in the EPPO and in accordance with this Article as regards the other Member States, without undue delay any indication of suspected cross-border VAT fraud based on information communicated or collected pursuant to this Regulation in respect of which the EPPO could exercise its competence. Eurofisc working field coordinators shall communicate the information necessary for the EPPO to assess whether to exercise its competence, provided that such communication is necessary and proportionate, is in line with the purposes of the EPPO’s mandate, and fully complies with the Union law on data protection.

Amendment 21

Proposal for a regulation

Article 1 – paragraph 1 – point 4

Regulation (EU) No 904/2010

Article 36 – paragraph 2c

Text proposed by the Commission

Amendment

2c. In accordance with Article 8, (2) and (3), of Regulation (EU, Euratom) No 883/2013 of the European Parliament and of the Council** Eurofisc working field coordinators shall communicate to OLAF without delay any indication of suspected cross-border VAT fraud based on information from Member States communicated or collected pursuant to this Regulation to enable OLAF to consider appropriate action in accordance with its mandate.

2c. In accordance with Article 8, (2) and (3), of Regulation (EU, Euratom) No 883/2013 of the European Parliament and of the Council** Eurofisc working field coordinators shall communicate to OLAF without delay any indication of suspected cross-border VAT fraud based on information from Member States communicated or collected pursuant to this Regulation to enable OLAF to consider appropriate action in accordance with its mandate, while avoiding duplication of investigative actions between OLAF and the EPPO. Eurofisc working field coordinators shall communicate to OLAF the information necessary to assess whether or not to exercise its mandate.

Amendment 22

Proposal for a regulation

Article 1 – paragraph 1 – point 4

Regulation (EU) No 904/2010

Article 36 – paragraph 2d

Text proposed by the Commission

Amendment

2d. In accordance with Article 8 (2) and (3) of Regulation (EU, Euratom) No 883/2013 and at the request of OLAF, Eurofisc working field coordinators shall communicate to OLAF any information from Member States on cross-border VAT fraud communicated or collected pursuant to this Regulation to enable OLAF to consider appropriate action in accordance with its mandate.

2d. In accordance with Article 8 (2) and (3) of Regulation (EU, Euratom) No 883/2013 and at the request of OLAF, Eurofisc working field coordinators shall communicate to OLAF any relevant information from Member States on cross-border VAT fraud communicated or collected pursuant to this Regulation to enable OLAF to consider appropriate action in accordance with its mandate.

Amendment 23

Proposal for a regulation

Article 1 – paragraph 1 – point 5

Regulation (EU) No 904/2010

Artilce 49a – paragraph 1 – introductory part

Text proposed by the Commission

Amendment

1. Without prejudice to Article 43 of Regulation (EU) 2017/1939, the competent authorities of the Member States shall grant to EPPO centralised access, for targeted searches the following information:

1. Without prejudice to Article 43 of Regulation (EU) 2017/1939, the competent authorities of the Member States shall grant to EPPO centralised access, for targeted searches within the scope of its mandate, to the following necessary information:

Amendment 24

Proposal for a regulation

Article 1 – paragraph 1 – point 5

Regulation (EU) No 904/2010

Article 49a – paragraph 1 – point b

Text proposed by the Commission

Amendment

(b) From 1 September 2026, the information referred to in Article 17(1), points (e) and (f), of this Regulation;

(b) From 1 September 2026, the information referred to in Article 17(1), points (e) and (f), of this Regulation, including any additional data elements stored pursuant to Article 17(1), point (f), of this Regulation as amended;

Amendment 25

Proposal for a regulation

Article 1 – paragraph 1 – point 5

Regulation (EU) No 904/2010

Article 49a – paragraph 1 a (new)

Text proposed by the Commission

Amendment

1a. Access pursuant to paragraph 1 shall solely be granted in the framework of active investigations of suspected criminal offences or prosecuting perpetrators of such criminal offences, falling within the scope of Article 4 of Regulation (EU) 2017/1939, and shall be designed and used in such a way as to prevent untargeted searches or access not linked to a concrete case. To safeguard data protection principles, the system's architecture and operational protocols shall expressly prohibit any form of speculative data mining, bulk data extraction, generalised searches or automated profiling not linked to a specific investigation.

Amendment 26

Proposal for a regulation

Article 1 – paragraph 1 – point 5

Regulation (EU) No 904/2010

Article 49a – paragraph 1 b (new)

Text proposed by the Commission

Amendment

1b. The centralised access referred to in paragraph 1 shall be subject to appropriate technical and organisational measures to ensure that each access is attributable to a specific investigation or prosecution and to an identified authorised user. Such access shall be logged in a manner allowing effective ex-post verification.

Amendment 27

Proposal for a regulation

Article 1 – paragraph 1 – point 5

Regulation (EU) No 904/2010

Article 49a – paragraph 3

Text proposed by the Commission

Amendment

3. That centralised access shall be an access through a single-entry point, to all the information concerning an investigation, even if that information concerns several Member States.

3. That centralised access shall be an access through a single-entry point, to all the information concerning an investigation, even if that information concerns several Member States. The system concerned shall ensure full traceability and logging of all searches, and shall be supported by secure communication channels and comprehensive records enabling effective ex-post verification mechanisms.

Amendment 28

Proposal for a regulation

Article 1 – paragraph 1 – point 5

Regulation (EU) No 904/2010

Article 49a – paragraph 3 a (new)

Text proposed by the Commission

Amendment

3a. The EPPO shall publish, on an annual basis, statistics on the use of the centralised access granted pursuant to this Regulation, including on the number of inquiries made, the number of investigations in which such access contributed to advancing the case, and the number of instances in which accessed data was found to be irrelevant and deleted. Those statistics shall be included in the annual reports of the EPPO and submitted to the European Parliament. In compliance with the relevant provisions governing the investigations, such data shall be properly redacted to ensure confidentiality and proper conduct of the investigations.

Amendment 29

Proposal for a regulation

Article 1 – paragraph 1 – point 5

Regulation (EU) No 904/2010

Article 49a – paragraph 4 – subparagraph 1 – point a

Text proposed by the Commission

Amendment

(a) the technical details concerning the centralised access to the information referred to in paragraph 1 of this Article including the list of data categories, with which the targeted searches can be carried out;

(a) the technical details concerning the centralised access to the information referred to in paragraph 1 of this Article including the list of data categories, with which the targeted searches can be carried out, and including preventive mechanisms against untargeted searches;

Amendment 30

Proposal for a regulation

Article 1 – paragraph 1 – point 5

Regulation (EU) No 904/2010

Article 49a – paragraph 5

Text proposed by the Commission

Amendment

5. The costs of establishing, operating and maintaining the infrastructure and technical means allowing the secure access to the information referred to in paragraph 1 of this Article shall be borne by the EPPO.

deleted

Amendment 31

Proposal for a regulation

Article 1 – paragraph 1 – point 5

Regulation (EU) No 904/2010

Article 49a – paragraph 5 a (new)

Text proposed by the Commission

Amendment

5a. All users shall be bound by the confidentiality rules laid down in this Regulation. The exchange of information procedures and the access to data shall be pursued in compliance with Regulations (EU) 2016/679 and (EU) 2018/1725 of the European Parliament and of the Council and in respect of the Charter of Fundamental Rights of the European Union.

Amendment 32

Proposal for a regulation

Article 1 – paragraph 1 – point 5

Regulation (EU) No 904/2010

Article 49a – paragraph 5 b (new)

Text proposed by the Commission

Amendment

5b. The systems enabling the centralised access referred to in paragraph 1 shall be designed to ensure full interoperability with the systems used by relevant Union bodies, in order to facilitate efficient and secure information exchanges and to reduce administrative burdens.

Amendment 33

Proposal for a regulation

Article 1 – paragraph 1 – point 5

Regulation (EU) No 904/2010

Article 49a – paragraph 5 c (new)

Text proposed by the Commission

Amendment

5c. The Commission shall assess, in close cooperation with the EPPO, the need for additional Union funding to support the development of interoperable IT systems, digital tools and specialised staff.

Amendment 34

Proposal for a regulation

Article 1 – paragraph 1 – point 5

Regulation (EU) No 904/2010

Article 49a – paragraph 5 d (new)

Text proposed by the Commission

Amendment

5d. Where the EPPO receives personal data as a result of a spontaneous transmission by customs authorities under Article 13a, the following rules shall apply:

(a) the data may be processed solely for the purpose of assessing whether to open, or for the conduct of, an investigation within the EPPO’s mandate under Article 4 of Regulation (EU) 2017/1939;

(b) where the EPPO determines within 90 days of receipt that the data is not relevant to any investigation within its mandate, it shall delete the data and notify the transmitting authority;

(c) where an investigation is opened on the basis of the transmitted data, the transmitting customs authority shall be notified and shall be given the opportunity to communicate its assessment to the EPPO and to the EDPS if it considers that the processing exceeds what is necessary;

(d) the data protection rules laid down in Chapter VIII of Regulation (EU) 2017/1939 shall apply.’

Amendment 35

Proposal for a regulation

Article 1 – paragraph 1 – point 5

Regulation (EU) No 904/2010

Article 49b – paragraph 1 – introductory part

Text proposed by the Commission

Amendment

1. The competent authorities of the Member States shall grant to OLAF centralised access for targeted searches to the following information:

1. The competent authorities of the Member States shall grant to OLAF centralised access for targeted searches to the following information, limited to what is necessary for the exercise of its mandate:

Amendment 36

Proposal for a regulation

Article 1 – paragraph 1 – point 5

Regulation (EU) No 904/2010

Article 49b – paragraph 1 – point b

Text proposed by the Commission

Amendment

(b) From 1 September 2026, the information referred to in Article 17(1), points (e) and (f), of this Regulation;

(b) From 1 September 2026, the information referred to in Article 17(1), points (e) and (f), of this Regulation, including any additional data elements stored pursuant to Article 17(1), point (f);

Amendment 37

Proposal for a regulation

Article 1 – paragraph 1 – point 5

Regulation (EU) No 904/2010

Article 49b – paragraph 2 a (new)

Text proposed by the Commission

Amendment

2a. The centralised access referred to in paragraph 1 shall be designed and used in such a way that OLAF has the focused, investigation-specific access it needs, and that it is not possible to perform untargeted searches or get any access other than for the purpose of opening or carrying out investigations in accordance with OLAF’s tasks as referred to in Article 1(1) of Regulation (EU, Euratom) No 883/2013. Such access shall not permit bulk data extraction, generalised monitoring, or automated profiling not linked to a specific administrative investigation.

Amendment 38

Proposal for a regulation

Article 1 – paragraph 1 – point 5

Regulation (EU) No 904/2010

Article 49b – paragraph 2 b (new)

Text proposed by the Commission

Amendment

2b. The centralised access referred to in paragraph 1 shall be subject to appropriate technical and organisational measures ensuring that each access is attributable to a specific investigation and to an identified authorised user. Such access shall be logged in a manner allowing effective ex-post verification.

Amendment 39

Proposal for a regulation

Article 1 – paragraph 1 – point 5

Regulation (EU) No 904/2010

Article 49b – paragraph 3

Text proposed by the Commission

Amendment

3. That centralised access shall be an access through a single-entry point, to all the information concerning an investigation, even if that information concerns several Member States.

3. That centralised access shall be an access through a single-entry point, to all the information concerning an investigation, even if that information concerns several Member States. The system concerned shall ensure full traceability and logging of all searches, and shall be supported by comprehensive records enabling effective ex-post verification mechanisms.

Amendment 40

Proposal for a regulation

Article 1 – paragraph 1 – point 5

Regulation (EU) No 904/2010

Article 49b – paragraph 3 a (new)

Text proposed by the Commission

Amendment

3a. OLAF shall publish, on an annual basis, statistics on the use of the centralised access granted pursuant to this Regulation, including on the number of inquiries made, the number of investigations in which such access contributed to advancing the case, and the number of instances in which accessed data was found to be irrelevant and deleted. Those statistics shall be included in the annual reports of the OLAF and submitted to the European Parliament. In compliance with the relevant provisions governing the investigations, such data shall be properly redacted to ensure confidentiality and proper conduct of the investigations.

Amendment 41

Proposal for a regulation

Article 1 – paragraph 1 – point 5

Regulation (EU) No 904/2010

Article 49b – paragraph 4 – subparagraph 1 – point a

Text proposed by the Commission

Amendment

(a) the technical details concerning the centralised access to the information referred to in paragraph 1 of this Article including the list of data categories, with which the targeted searches can be carried out;

(a) the technical details concerning the centralised access to the information referred to in paragraph 1 of this Article including the list of data categories, with which the targeted searches can be carried out, and including preventive mechanism against untargeted searches;

Amendment 42

Proposal for a regulation

Article 1 – paragraph 1 – point 5

Regulation (EU) No 904/2010

Article 49b – paragraph 5

Text proposed by the Commission

Amendment

5. The costs of establishing, operating and maintaining the infrastructure and technical means allowing the secure access to the information referred to in paragraph 1 of this Article shall be borne by OLAF.

deleted

Amendment 43

Proposal for a regulation

Article 1 – paragraph 1 – point 5

Regulation (EU) No 904/2010

Article 49b – paragraph 5 a (new)

Text proposed by the Commission

Amendment

5a. All users shall be bound by the confidentiality rules laid down in this Regulation. The exchange of information procedures and the access to data shall be pursued in compliance with Regulations (EU) 2016/679 and (EU) 2018/1725 of the European Parliament and of the Council and in respect of the Charter of Fundamental Rights of the European Union.

Amendment 44

Proposal for a regulation

Article 1 – paragraph 1 – point 5

Regulation (EU) No 904/2010

Article 49b – paragraph 5 b (new)

Text proposed by the Commission

Amendment

5b. The systems enabling the centralised access referred to in paragraph 1 shall be designed to ensure full interoperability with the systems used by relevant Union bodies, in order to facilitate efficient and secure information exchanges and to reduce administrative burdens.

Amendment 45

Proposal for a regulation

Article 1 – paragraph 1 – point 5

Regulation (EU) No 904/2010

Article 49b – paragraph 5 c (new)

Text proposed by the Commission

Amendment

5c. The Commission shall assess, in close cooperation with OLAF, the need for additional Union funding to support the development of interoperable IT systems, digital tools and specialised staff.

Amendment 46

Proposal for a regulation

Article 1 – paragraph 1 – point 5

Regulation (EU) No 904/2010

Article 49b – paragraph 5 d (new)

Text proposed by the Commission

Amendment

5d. Where OLAF receives personal data as a result of a spontaneous transmission by customs authorities under Article 13a, the following rules shall apply:

(a) the data may be processed solely for the purpose of assessing whether to open, or for the conduct of, an investigation within OLAF’s mandate under Article 1(1) of Regulation (EU, Euratom) No 883/2013;

(b) where OLAF determines within 60 days of receipt that the data is not relevant to any investigation within its mandate, it shall delete the data and notify the transmitting authority;

(c) where an investigation is opened on the basis of the transmitted data, the transmitting customs authority shall be notified and shall be given the opportunity to communicate its assessment to OLAF and to the EDPS if it considers that the processing exceeds what is necessary;

(d) the data protection rules laid down in Regulation (EU) 2018/1725 shall apply; OLAF shall apply the internal authorisation requirements under Article 5 of Regulation (EU, Euratom) No 883/2013 to access granted pursuant to this paragraph.’

Amendment 47

Proposal for a regulation

Article 1 – paragraph 1 – point 5 a (new)

Regulation (EU) No 904/2010

Article 59 – paragraph 1

Present text

Amendment

(5a) in Article 59, paragraph 1 is replaced by the following:

1. By 1 November 2013 and thereafter every five years, the Commission shall report to the European Parliament and the Council on the application of this Regulation

‘1. Every three years starting from … [entry into force of this amending Regulation], the Commission shall, on the basis of reports provided by EPPO, OLAF and Eurofisc, submit a report to the European Parliament, the Council and the European Court of Auditors on the application of this Regulation. The report shall assess in particular:

(a) the operational effectiveness of direct EPPO and OLAF access to VIES, the SURVEILLANCE system and CESOP, including average time-to-access, the number of investigations materially advanced, and the outcomes of prosecutions or administrative actions;

(b) the coherence of the access and transmission framework with other instruments adopted as part of the revised anti-fraud architecture, including measures relating to Eurofisc’s capacity, CESOP governance, fiscal representative harmonisation and penalty convergence;

(c) the functioning and timeliness of the spontaneous transmission mechanism under Article 13a, including national coordination arrangements between customs and VAT authorities;

(d) the enforcement outcomes achieved in Member States not participating in the EPPO and whether equivalent mechanisms have been established pursuant to the anti-fraud architecture revision;

(e) the estimated amounts of Union VAT and related customs revenue recovered or preserved as a direct result of the data exchanges and access rights established by this Regulation, and;

(f) the contribution of this Regulation to the convergence of enforcement outcomes across Member States, including as regards the feasibility of developing, at Union level, a methodology for measuring uncollected customs revenue, comparable in purpose to the VAT gap indicator published annually by the Commission.

Where the report identifies persistent deficiencies in the application of this Regulation, the Commission shall, within six months of the publication of the report, submit to the European Parliament and to the Council a legislative proposal containing remedial measures.’

EXPLANATORY STATEMENT

The European Commission proposal seeks to address the challenge of combating intra-Community VAT fraud, by establishing direct and streamlined channels of communication between Eurofisc and both the EPPO and OLAF, as well as, by granting them specific, direct and centralised access to relevant VAT information within the scope of their respective mandates. Such cooperations aims to strengthen the fight against fraud, without prejudice to the existing rights of access provided for under the EPPO and OLAF Regulations. The European Commission proposal responds to a long-standing request expressed by the European Parliament, notably in its resolution of 22 November 2023 on strengthening administrative cooperation in the field of VAT to combat fraud.

The European Parliament, in its position adopted on 22 November 2023, explicitly called for reinforced operational cooperation between Eurofisc, the European Public Prosecutor’s Office (EPPO) and the European Anti-Fraud Office (OLAF), including more efficient and structured information exchanges, with a view to better detecting, investigating and prosecuting cross-border VAT fraud. The Commission proposal therefore gives concrete legislative effect to that political call by providing a clear legal framework for structured access to and exchange of VAT-related data at Union level.

In this context, the Rapporteur's proposed amendments focus in particular on data protection considerations. In line with the recommendations of the EDPS, we introduce specific safeguards to ensure full compliance with the principles of purpose limitation and data minimisation.

More specifically, the amendments clarify the categories of data that may be accessed and ensure that such access is strictly limited to what is necessary for the performance of EPPO’s and OLAF’s respective mandates. They introduce clear safeguards preventing untargeted searches and require that each access be linked to a specific investigation or prosecution and to an identified authorised user. These measures ensure that access to VAT information remains proportionate, targeted and fully compliant with data protection principles.

Furthermore, adequate financial resources should be made available to the EPPO and OLAF to support the necessary infrastructure and technical tools required to guarantee such secure and effective access to VAT information. Strengthening operational capacities must therefore accompany the reinforced legal framework to ensure both effectiveness in combating VAT fraud and full compliance with data protection requirements.

ANNEX: DECLARATION OF INPUT

Pursuant to Article 8 of Annex I to the Rules of Procedure, the rapporteur declares that he included in his report input on matters pertaining to the subject of the file that he received, in the preparation of the report, prior to the adoption thereof in committee, from the following interest representatives falling within the scope of the Interinstitutional Agreement on a mandatory transparency register, or from the following representatives of public authorities of third countries, including their diplomatic missions and embassies:

1. Interest representatives falling within the scope of the Interinstitutional Agreement on a mandatory transparency register

European Commission, DG TAXUD

European Public Prosecutor's Office (EPPO)

European Anti-Fraud Office (OLAF)

European Data Protection Supervisor (EDPS)

2. Representatives of public authorities of third countries, including their diplomatic missions and embassies

None

The list above is drawn up under the exclusive responsibility of the rapporteur.

Where natural persons are identified in the list by their name, by their function or by both, the rapporteur declares that he has submitted to the natural persons concerned the European Parliament's Data Protection Notice No 484 (https://www.europarl.europa.eu/data-protect/index.do), which sets out the conditions applicable to the processing of their personal data and the rights linked to that processing.

5.5.2026

OPINION OF THE COMMITTEE ON BUDGETARY CONTROL

for the Committee on Economic and Monetary Affairs

on the proposal for a Council regulation amending Regulation (EU) No 904/2010 as regards the access of the European Public Prosecutor’s Office (EPPO) and the European Anti-Fraud Office (OLAF) to value added tax information at Union level

(COM(2025)0685 – C100298/2025 – 2025/0348(CNS))

Rapporteur for opinion: Gilles Boyer

SHORT JUSTIFICATION

The proposed amendments aim to strengthen the effectiveness, coherence and operational integration of the Union’s framework for combating cross-border VAT fraud, in line with the broader revision of the Anti-Fraud Architecture announced by the Commission.

In this context, this amending proposal should not be understood as a stand-alone or technical adjustment addressing a single deficiency, but rather as a first legislative building block of a more comprehensive and necessary reform of the Union’s anti-fraud framework.

The amendments therefore seek to address a key structural weakness identified in recent years, namely the fragmentation of information flows between customs, tax authorities and Union bodies, which undermines the timely detection, investigation and prosecution of complex fraud schemes, particularly those combining VAT and customs components.

To this end, they introduce a mandatory and structured mechanism for the spontaneous transmission of customs-derived data relevant to VAT fraud to Eurofisc, the European Public Prosecutor’s Office and the European Anti-Fraud Office, while ensuring appropriate safeguards for the processing of personal data. They also reinforce the scope and quality of the data available, by extending the set of customs data elements that can be cross-checked with VAT information.

The amendments aim to improve coordination at national level between customs and VAT authorities, and to address operational asymmetries linked to the non-participation of certain Member States in the EPPO, while acknowledging that more structural solutions will be required in the context of the broader revision of the Anti-Fraud Architecture.

Beyond data-sharing, the amendments underline the need to move towards a more coherent deterrence framework across the Union, including through further action on the minimum harmonisation of penalties applicable to the most serious VAT and customs-related infringements.

Finally, the introduction of a review mechanism is intended to ensure that the effectiveness and coherence of this first set of measures can be assessed in practice, thereby informing and supporting the next steps of a more comprehensive reform of the Union’s anti-fraud architecture.

AMENDMENTS

The Committee on Budgetary Control submits the following to the Committee on Economic and Monetary Affairs, as the committee responsible:

Amendment 1

Proposal for a regulation

Recital -1 (new)

Text proposed by the Commission

Amendment

(-1) Combating intra-Community VAT fraud is a urgent problem, directly connected to the fight against organised crime since, as repeatedly stated by the European Public Prosecutor's Office (EPPO), the amount of the estimated damage concerning cross-border VAT fraud clearly indicates the systematic involvement of the most dangerous organised criminal groups. It is therefore necessary to tackle VAT fraud with a more efficent common and multidisciplinary approach.

Amendment 2

Proposal for a regulation

Recital 1

Text proposed by the Commission

Amendment

(1) Council Regulation (EU) No 904/20103 lays down rules on the storage and exchange through electronic means of specific information in the field of value added tax (VAT) that may help to effectuate a correct assessment of VAT, monitor the correct application of VAT, particularly on intra-Community transactions, and combat VAT fraud. However, it does not set out how the European Public Prosecutor’s Office (EPPO) can obtain that information for the exercise of its tasks pursuant to Article 4 of Council Regulation (EU) 2017/19394 , or the European Anti-Fraud Office (OLAF) can obtain that information for the exercise of its tasks in accordance with Article 1 of Regulation (EU, Euratom) No 883/2013 of the European Parliament and of the Council5 .

(1) Council Regulation (EU) No 904/20103 lays down rules on the storage and exchange through electronic means of specific information in the field of value added tax (VAT) that may help to effectuate a correct assessment of VAT, monitor the correct application of VAT, particularly on intra-Community transactions, and combat VAT fraud. According to the EPPO 2025 annual report, VAT fraud is estimated to account for billions of euros in financial damage and constitutes a significant threat to the Union’s financial interests. Strengthening access to VAT information at Union level is therefore essential to effectively detect, investigate and prosecute such offences. However, it does not set out how the European Public Prosecutor’s Office (EPPO) can obtain that information for the exercise of its tasks pursuant to Article 4 of Council Regulation (EU) 2017/19394 , or the European Anti-Fraud Office (OLAF) can obtain that information for the exercise of its tasks in accordance with Article 1 of Regulation (EU, Euratom) No 883/2013 of the European Parliament and of the Council5 .

_________________

_________________

3 Council Regulation (EU) No 904/2010 of 7 October 2010 on administrative cooperation and combating fraud in the field of value added tax (OJ L 268, 12.10.2010, p. 1).1, ELI: http://data.europa.eu/eli/reg/2010/904/oj).

3 Council Regulation (EU) No 904/2010 of 7 October 2010 on administrative cooperation and combating fraud in the field of value added tax (OJ L 268, 12.10.2010, p. 1).1, ELI: http://data.europa.eu/eli/reg/2010/904/oj).

4 Council Regulation (EU) 2017/1939 of 12 October 2017 implementing enhanced cooperation on the establishment of the European Public Prosecutor’s Office (‘the EPPO’) (OJ L 283, 31.10.2017, p. 1, ELI: http://data.europa.eu/eli/reg/2017/1939/oj).

4 Council Regulation (EU) 2017/1939 of 12 October 2017 implementing enhanced cooperation on the establishment of the European Public Prosecutor’s Office (‘the EPPO’) (OJ L 283, 31.10.2017, p. 1, ELI: http://data.europa.eu/eli/reg/2017/1939/oj).

5 Regulation (EU, Euratom) No 883/2013 of the European Parliament and of the Council of 11 September 2013 concerning investigations conducted by the European Anti-Fraud Office (OLAF) and repealing Regulation (EC) No 1073/1999 of the European Parliament and of the Council and Council Regulation (Euratom) No 1074/1999 (OJ L 248, 18.9.2013, p. 1, ELI: http://data.europa.eu/eli/reg/2013/883/oj).

5 Regulation (EU, Euratom) No 883/2013 of the European Parliament and of the Council of 11 September 2013 concerning investigations conducted by the European Anti-Fraud Office (OLAF) and repealing Regulation (EC) No 1073/1999 of the European Parliament and of the Council and Council Regulation (Euratom) No 1074/1999 (OJ L 248, 18.9.2013, p. 1, ELI: http://data.europa.eu/eli/reg/2013/883/oj).

Amendment 3

Proposal for a regulation

Recital 2

Text proposed by the Commission

Amendment

(2) Pursuant to Article 24(1) of Regulation (EU) 2017/1939, the institutions, bodies, offices and agencies of the Union and the authorities of the Member States competent under applicable national law are to report to the EPPO, without undue delay, any criminal conduct, including cross-border VAT fraud, in respect of which it could exercise its competence in accordance with Article 22 and Article 25(2) and (3) of that Regulation. Cross-border VAT fraud is by definition involving several Member States, and the flow of information from individual Member States to the EPPO does not fit the purpose of combating VAT fraud at EU level. Therefore, in order for the EPPO to be informed of VAT fraud risks at EU level and to perform its regulatory mandate, it is necessary to set out in more detail the modalities under which the Member States, within the Eurofisc network referred to in Article 33 of Regulation (EU) No 904/2010, should report to the EPPO any suspicious indication and eventually precise information on VAT fraud. Furthermore, pursuant to Article 24(9) of Regulation (EU) 2017/1939, in specific cases, the EPPO may request further relevant information available to the institutions, bodies, offices and agencies of the Union and the authorities of the Member States. Therefore, it is appropriate to set out the rules under which Member States within Eurofisc should communicate to the EPPO information on cross-border VAT fraud following an EPPO request.

(2) Pursuant to Article 24(1) of Regulation (EU) 2017/1939, the institutions, bodies, offices and agencies of the Union and the authorities of the Member States competent under applicable national law are to report to the EPPO, without undue delay, any criminal conduct, including cross-border VAT fraud, in respect of which it could exercise its competence in accordance with Article 22 and Article 25(2) and (3) of that Regulation, in a timely manner to allow analysis or investigation of such criminal conduct. Cross-border VAT fraud is by definition involving several Member States, and the flow of information from individual Member States to the EPPO does not fit the purpose of combating VAT fraud at EU level. Therefore, in order for the EPPO to be informed of VAT fraud risks at EU level and to perform its regulatory mandate, it is necessary to set out in more detail the modalities under which the Member States, within the Eurofisc network referred to in Article 33 of Regulation (EU) No 904/2010, should report to the EPPO results of the Eurofisc processing and analysis on suspected cross-border fraudulent cases and any suspicious indication and eventually precise information necessary to enable the EPPO to assess whether to exercise its competence. Furthermore, pursuant to Article 24(9) of Regulation (EU) 2017/1939, in specific cases, the EPPO may request further relevant information available to the institutions, bodies, offices and agencies of the Union and the authorities of the Member States. Therefore, it is appropriate to set out the rules under which Member States within Eurofisc should communicate to the EPPO information on cross-border VAT fraud following an EPPO request.

Amendment 4

Proposal for a regulation

Recital 3

Text proposed by the Commission

Amendment

(3) Pursuant to Article 43(1) of Regulation (EU) 2017/1939, European Delegated Prosecutors are to be able to obtain any relevant information stored in national databases, as well as relevant registers of public authorities, under the same conditions as those that apply under national law in similar cases. Pursuant to Article 43(2) of that Regulation, the EPPO is also to be able to obtain any relevant information falling within its competence that is stored in databases and registers of the institutions, bodies, offices and agencies of the Union. Cross-border VAT fraud is by definition involving several Member States, and the access at Member State level to relevant information stored in national database is not sufficient for the EPPO for combating VAT fraud at EU level. Therefore, without prejudice to Article 43 of Regulation (EU) 2017/1939, in order for the EPPO to have access to information at EU level and to perform its regulatory mandate and fight against fraud at EU level, it is important to define the rules under which the EPPO should obtain relevant VAT information at Union level from databases and registers of competent authorities as referred to in Article 1(1) of Council Regulation (EU) No 904/2010. For the same reason, it is important to give the EPPO a centralised access, for targeted searches, to all the information concerning an investigation through a single-entry point, even if that information concerns several Member States.

(3) Pursuant to Article 43(1) of Regulation (EU) 2017/1939, European Delegated Prosecutors are to be able to obtain any relevant information stored in national databases, as well as relevant registers of public authorities, under the same conditions as those that apply under national law in similar cases. Pursuant to Article 43(2) of that Regulation, the EPPO is also to be able to obtain any relevant information falling within its competence that is stored in databases and registers of the institutions, bodies, offices and agencies of the Union. Cross-border VAT fraud is by definition involving several Member States, and the access at Member State level to relevant information stored in national database is not sufficient for the EPPO for combating VAT fraud at EU level. Therefore, without prejudice to Article 43 of Regulation (EU) 2017/1939, in order for the EPPO to have access to information at EU level and to perform its regulatory mandate and fight against fraud at EU level, it is important to define the rules under which the EPPO should obtain relevant VAT information at Union level from databases and registers of competent authorities as referred to in Article 1(1) of Council Regulation (EU) No 904/2010. For the same reason, it is important to give the EPPO a centralised access, for targeted searches, to all the relevant information concerning an investigation through a single-entry point, even if that information concerns several Member States. Such centralised access, granted without prejudice to the access to information provided for by Article 43(1) of Regulation (EU) 2017/1939 is to be linked to specific existing cases.

Amendment 5

Proposal for a regulation

Recital 4

Text proposed by the Commission

Amendment

(4) The Member States not participating in the EPPO are obliged, under the principle of sincere cooperation enshrined in Article 4(3) of the Treaty on European Union, to support the activities of the EPPO and to refrain from any action that could jeopardise the attainment of its objectives. Eurofisc is composed of both Member States participating and not participating in the EPPO. Therefore, it is important to have a clear legal basis for the EPPO access to information processed by Eurofisc.

(4) The Member States not participating in the EPPO are obliged, under the principle of sincere cooperation enshrined in Article 4(3) of the Treaty on European Union, to support the activities of the EPPO and to refrain from any action that could jeopardise the attainment of its objectives. Eurofisc is composed of both Member States participating and not participating in the EPPO. Therefore, it is important to have a clear legal basis for the EPPO access to information processed by Eurofisc. Furthermore, the Commission, in its role as guardian of the Treaties, should continue the dialogue with non-participating Member States with a view to encouraging their participation in the EPPO, with the aim of strengthening the capacity for supervision and fraud detection in the internal market.

Amendment 6

Proposal for a regulation

Recital 4 a (new)

Text proposed by the Commission

Amendment

(4a) The European Court of Auditors has repeatedly identified weaknesses in the accessibility and interoperability of VAT-related information systems across Member States and Union bodies as a significant obstacle to effective cross-border VAT fraud investigations, most recently in Special Report 8/2025 on VAT fraud on imports. That report identified, in addition, significant disparities in the levels of administrative sanctions applied by Member States in respect of VAT fraud on imports, which create conditions enabling operators to exploit the jurisdiction with the lowest penalties. The access to VAT data granted by this Regulation to the EPPO and OLAF enhances detection and prosecution capacity but does not constitute a deterrent remedy for penalty divergence; in this context, and in line with the Commission’s commitment to revise the Anti-Fraud Architecture as part of the measures included in the post-2027 MFF, the possibility of further action to address these disparities may should be considered, such as a legislative proposal based on the appropriate legal basis, aimed at achieving a minimum level of harmonisation or consistency of administrative penalties applicable to the most serious VAT and related-customs infringements, taking into account the need to effectively protect the Union’s financial interests; any such proposal should be accompanied by a comprehensive impact assessment and should demonstrate compliance with the principles of subsidiarity and proportionality as set out in Article 5 TFEU.

Amendment 7

Proposal for a regulation

Recital 4 b (new)

Text proposed by the Commission

Amendment

(4b) The Commission Communication of July 2025 on the revision of the EU Anti-Fraud Architecture identified the fragmentation of information flows between Eurofisc, the EPPO, OLAF, Europol and Eurojust as a systemic structural weakness undermining the effectiveness of the Union’s response to cross-border VAT fraud. This amending Regulation constitutes the legislative implementation of the data-sharing pillar of a revised Anti-Fraud Architecture and shall be read in conjunction with the further measures, as announced in that Communication, including the strengthening of Eurofisc’s operational capacity, the harmonisation of the conditions and liability rules applicable to fiscal representatives appointed by non-EU taxable persons under the IOSS and other import VAT schemes, and the extension of the data governance framework of CESOP to ensure coherence with the customs data access established by this Regulation.

Amendment 8

Proposal for a regulation

Recital 4 c (new)

Text proposed by the Commission

Amendment

(4c) The information stored by customs authorities in relation to import procedures under which VAT obligations are deferred or exempt is intrinsically VAT-related information for the purposes of Article 113 TFEU. Extending the scope of Article 17(1)(f) of Regulation (EU) No 904/2010 to cover all import procedures involving VAT exemptions or deferrals, including under the Import One-Stop Shop scheme established by Directive 2006/112/EC, and adding the declared customs value and country of origin as mandatory data elements, is necessary to enable competent authorities, including the EPPO and OLAF, to cross-reference import declarations with VAT declarations and detect discrepancies indicative of fraud. Such extension is without prejudice to the substantive customs rules governing those import procedures, which remain subject to Regulation (EU) No 952/2013.

Amendment 9

Proposal for a regulation

Recital 4 d (new)

Text proposed by the Commission

Amendment

(4d) In order to ensure that the enforcement capacity created by this regulation extends effectively to all Member States, to avoid persistent asymmetries within the single market and in the Union’s anti-fraud landscape, and as part of the Commission’s commitment to revise the Anti-Fraud Architecture, the present proposal requires Member States not participating in the EPPO - established by Council Regulation (EU) 2017/1939- to designate a competent national authority responsible for fulfilling equivalent functions for the purpose of cross-border VAT fraud cooperation with Eurofisc and OLAF; those Member States should notify the Commission of the designated authority within six months of the entry into force of this Regulation and should report annually to the Commission on the use made of the information received, including the number of investigations opened and their outcomes.

Amendment 10

Proposal for a regulation

Recital 5 a (new)

Text proposed by the Commission

Amendment

(5a) Any centralised access to VAT-related information at Union level should be strictly limited to what is necessary and proportionate for the exercise of the mandate of the EPPO and OLAF respectively, in accordance with the principle of data minimisation and purpose limitation under Union data protection law. The implementing acts to be adopted by the Commission pursuant to Articles 49a and 49b of Regulation (EU) No 904/2010, which will determine the concrete conditions for access including the list of data categories for targeted searches and the access control arrangements, are significant for the protection of fundamental rights and should be subject to appropriate parliamentary scrutiny. The European Parliament should be informed without delay of the draft implementing acts and of any subsequent modifications thereto.

Amendment 11

Proposal for a regulation

Recital 7

Text proposed by the Commission

Amendment

(7) Pursuant to Article 3(11) of Regulation (EU, Euratom) No 883/2013, OLAF may have access to any relevant information and data, irrespective of the medium on which it is stored, held by the institutions, bodies, offices and agencies, connected with the matter under investigation, where necessary in order to establish whether there has been fraud, corruption or any other illegal activity affecting the financial interests of the Union. Pursuant to Article 6(1) of Regulation (EU, Euratom) No 883/2013, prior to the opening of an investigation, OLAF is to have the right of access to any relevant information in databases held by the institutions, bodies, offices or agencies when this is indispensable in order to assess the basis in fact of allegations while respecting the principles of necessity and proportionality. That right of access is to be exercised under the conditions set out in Regulation (EU, Euratom) No 883/2013 . Cross-border VAT fraud is by definition involving several Member States, but Regulation (EU) No 904/2010 does not give OLAF access to information exchanged or stored in the EU IT systems, thus jeopardising OLAF capacity for combating VAT fraud at EU level. Therefore, in order for OLAF to access VAT information at EU level and to perform its regulatory mandate and fight against fraud at EU level it is important to define the rules under which OLAF should access relevant VAT information at Union level from databases and registers of competent authorities referred to Article 1(1) of Regulation (EU) No 904/2010. For the same reason, it is important to give OLAF a centralised access, for targeted searches, to all the information concerning an investigation through a single-entry point, even if that information concerns several Member States.

(7) Pursuant to Article 3(11) of Regulation (EU, Euratom) No 883/2013, OLAF may have access to any relevant information and data, irrespective of the medium on which it is stored, held by the institutions, bodies, offices and agencies, connected with the matter under investigation, where necessary in order to establish whether there has been fraud, corruption or any other illegal activity affecting the financial interests of the Union. Pursuant to Article 6(1) of Regulation (EU, Euratom) No 883/2013, prior to the opening of an investigation, OLAF is to have the right of access to any relevant information in databases held by the institutions, bodies, offices or agencies when this is indispensable in order to assess the basis in fact of allegations while respecting the principles of necessity and proportionality. That right of access is to be exercised under the conditions set out in Regulation (EU, Euratom) No 883/2013 . Cross-border VAT fraud is by definition involving several Member States, but Regulation (EU) No 904/2010 does not give OLAF access to information exchanged or stored in the EU IT systems, thus jeopardising OLAF capacity for combating VAT fraud at EU level. Therefore, in order for OLAF to access VAT information at EU level and to exercise its mandate of countering fraud effectively it is important to define the rules under which OLAF should access relevant VAT information at Union level from databases and registers of competent authorities referred to Article 1(1) of Regulation (EU) No 904/2010. For the same reason, it is important to give OLAF a centralised access, for targeted searches, to all the information concerning an investigation through a single-entry point, even if that information concerns several Member States. Such access should be granted in accordance with Regulation (EU, Euratom) No 883/2013 and should be strictly limited to what is necessary for investigations concerning the protection of the Union's financial interests.

Amendment 12

Proposal for a regulation

Recital 8 a (new)

Text proposed by the Commission

Amendment

(8a) While Article 13 of this Regulation already requires the competent VAT authorities of the Member States to exchange spontaneously information likely to be useful for combating VAT fraud, that obligation applies to VAT authorities and does not extend to the competent customs authorities of the Member States, which are not VAT competent authorities within the meaning of this Regulation. Furthermore, neither the existing Article 13 mechanism nor the Eurofisc network provides for the direct spontaneous communication of customs-derived fraud intelligence to the EPPO and OLAF. VAT fraud schemes linked to import procedures, are characterised by systematic discrepancies between the information declared to customs authorities at the point of importation and the VAT declarations subsequently filed in the Member State of destination. It is acknowledged that customs authorities are often the first to detect such anomalies through their risk management analysis. In order to close this gap and to ensure that upstream customs intelligence identified by customs authorities is transmitted without delay to the bodies responsible for investigating and prosecuting cross-border VAT fraud, and given that the effective exercise of the access rights provided for in Articles 49a and 49b of this Regulation depends on EPPO and OLAF being informed of the existence of potential fraud cases, it is necessary to require competent customs authorities to transmit spontaneously this information . Such transmission should be made to Eurofisc, the EPPO and OLAF whenever the data referred to in Article 17(1)(f) indicate patterns consistent with VAT fraud. This measure is crucial for the effective protection of the Union’s financial interests and is consistent with the Commission’s commitment to revise the overall Anti-Fraud Architecture as essential component of the post-2027 MFF package. Strengthening coordination at the national level between customs and VAT authorities notably through National Anti-Fraud Strategies has been repeatedly called for in the last years by the European Parliament in its resolutions on the Protection of the Union’s Financial Interests. Such spontaneous transmission mechanism operates exclusively within the VAT administrative cooperation framework of this Regulation and is without prejudice to the substantive customs procedures established under Regulation (EU) No 952/2013 and related data governance rules.

Amendment 13

Proposal for a regulation

Recital 8 b (new)

Text proposed by the Commission

Amendment

(8b) The effectiveness of the spontaneous transmission mechanism provided for in Article 13a of this Regulation depends on adequate coordination at national level between the competent customs authorities and the competent VAT authorities of the Member States. Those bodies are in many Member States separate administrative entities with distinct supervisory chains and information systems. Member States should therefore ensure that their competent customs and VAT authorities establish regular coordination mechanisms, including through the Eurofisc framework, to facilitate the identification of discrepancies indicative of VAT fraud and the timely transmission of relevant customs data to Eurofisc, the EPPO and OLAF. Such coordination is a procedural and organisational measure and does not entail additional information technology obligations for national authorities.

Amendment 14

Proposal for a regulation

Recital 8 c (new)

Text proposed by the Commission

Amendment

(8c) Not all Member States participate in the EPPO established by Council Regulation (EU) 2017/1939; in Member States that do not participate in the EPPO, the spontaneous transmission of customs data pursuant to Article 13a of this Regulation cannot be directed to the EPPO. In those Member States, the competent customs authorities shall, for the purposes of that Article, transmit the relevant information to Eurofisc working field coordinators and to OLAF within its mandate; the structural remedy to overcome this gap is addressed in Recital (4c) which provides for the designation of equivalent competent authorities in non-participating Member States.

Amendment 15

Proposal for a regulation

Recital 10 a (new)

Text proposed by the Commission

Amendment

(10a) Individuals who report, in good faith, suspected cross-border VAT fraud falling within the scope of this Regulation to EPPO or OLAF should benefit from the protection afforded by the Whistleblower Directive. The EPPO and OLAF should ensure that accessible and secure reporting channels are available to individuals for this purpose.

Amendment 16

Proposal for a regulation

Recital 11

Text proposed by the Commission

Amendment

(11) As the systems, infrastructure and technical means facilitating the exchange of VAT information at Union level need to be adapted to allow secure access of EPPO and OLAF, it is necessary to defer the application of the relevant provisions in order to allow the Member States, the Commission, the EPPO and OLAF to carry out the necessary adaptations. This should consider the dates when the central VIES will become operational and the legacy VIES will be phased out. The EPPO and OLAF should be responsible for the costs of establishing and maintaining the relevant infrastructure and technical means for secure access to VAT information.

(11) As the systems, infrastructure and technical means facilitating the exchange of VAT information at Union level need to be adapted in order to enable the EPPO and OLAF to access the relevant information, it is necessary to clarify who bears the costs of adapting those systems. In order to ensure the effective implementation of this Regulation, and to avoid any prejudice to other operational needs, the costs of adapting the existing infrastructure and technical means, including access control mechanisms, to enable secure and targeted access for the EPPO and OLAF, should be allocated in a transparent and proportionate manner, taking into account the existing Union funding mechanisms and without disproportionate financial impact on the EPPO or OLAF budgets. Any cost allocation shall be without prejudice to the principle that the Union budget should bear costs that primarily benefit the Union as a whole in the fight against cross-border VAT fraud. Such financial resources shall be provided in a adequate manner that safeguards the operational independence of EPPO and OLAF and does not make their access to VAT information contingent on bilateral arrangements with Member States.

Amendment 17

Proposal for a regulation

Recital 11 a (new)

Text proposed by the Commission

Amendment

(11a) The application should take into consideration the needs of the Member States, the Commission, the EPPO and OLAF to carry out the necessary adaptations. This should consider the dates when the central VIES will become operational and the legacy VIES will be phased out.

Amendment 18

Proposal for a regulation

Article 1 – paragraph 1 – point -1 (new)

Regulation (EU) No 904/2010

Article 2 a (new)

Text proposed by the Commission

Amendment

(-1) After Article 2, the following Article 2a is inserted:

‘Article 2a

Follow-up proposal on minimum harmonisation of penalties

By 18 months after the entry into force of this Regulation and consistently with the objectives of the revision of the Anti-Fraud Architecture as complementary set of measures included in the post-2027 MFF package and for enhancing the protection of the Union’s financial interests, the Commission shall submit to the European Parliament and to the Council a legislative proposal for the minimum harmonisation of administrative penalties applicable to the most serious infringements in the field of value added tax and related customs duties, in particular as regards Missing Trader Intra-Community fraud and the abuse of simplified import procedures under Customs Procedure 42 and the Import One-Stop Shop. The proposal shall be without without prejudice to the substantive customs procedures established under Regulation (EU) No 952/2013.’

Amendment 19

Proposal for a regulation

Article 1 – paragraph 1 – point -1 a (new)

Regulation (EU) No 904/2010

Article 13 a (new)

Text proposed by the Commission

Amendment

(-1a) The following Article 13 a is added:

‘Article 13a

Spontaneous transmission of customs data indicating VAT fraud

1. The competent authorities of the Member States shall spontaneously communicate to the Eurofisc working field coordinators referred to in Article 36(1), and, within their respective mandates, to the EPPO and OLAF, any information stored pursuant to Article 17(1)(f) that indicates patterns consistent with VAT fraud, in particular:

(a) systematic discrepancies between the declared destination Member State in an import declaration and the Member State in which VAT was subsequently declared or paid;

(b) systematic discrepancies between the consignee identified in an import declaration under the IOSS scheme and the taxable person that declared the corresponding VAT in the Member State of destination;

(c) declared customs values that diverge significantly from market value where that divergence is consistent with undervaluation for VAT purposes; and

(d) any other indicator specified by the Commission’s implementing act as a customs-based VAT fraud risk indicator.

2. The communication referred to in paragraph 1 shall be made without delay and shall include, at minimum, the data elements listed in Article 17(1)(f) for the importation or series of importations concerned.

3. Member States shall ensure that their competent customs authorities and competent VAT authorities coordinate on the identification of discrepancies referred to in paragraph 1, including through the Eurofisc framework.

4. The Commission shall, by implementing acts adopted in accordance with Article 58(2), specify the technical formats and procedures for the communications referred to in this Article.

5. In Member States not participating in the EPPO pursuant to Council Regulation (EU) 2017/1939, the communications referred to in paragraph 1 shall be directed to Eurofisc working field coordinators and to OLAF within its mandate, and not to the EPPO.’

Amendment 20

Proposal for a regulation

Article 1 – paragraph 1 – point -1 b (new)

Regulation (EU) No 904/2010

Article 17 – paragraph 1 – point f

Present text

Amendment

(-1b) In Article 17(1), point (f) is replaced by the following:

(f) information which it collects pursuant to points (a) and (b) of Article 143(2) of Directive 2006/112/EC, as well as the country of origin, the country of destination, the commodity code, the currency, the total amount, the exchange rate, the item price and the net weight;

‘(f) the information collated by customs authorities of the Member States relating to all importations of goods in respect of which a VAT exemption, deferral or special accounting scheme is claimed at importation, including under Article 143(1)(d) of Directive 2006/112/EC (Customs Procedure 42/63), under the Import One-Stop Shop scheme established by Articles 369l to 369x of that Directive, and any other import procedure under which the obligation to account for VAT is deferred to the Member State of destination, limited to the following data elements:

(i) the import declaration identifier;

(ii) the VAT identification number of the importer or, where applicable, the IOSS identification number declared to customs;

(iii) the VAT identification number of the customer in the Member State of destination, where available;

(iv) the declared customs value of the goods;

(v) the declared country of origin of the goods; and

(vi) the customs procedure code, including in cases where the goods are subject to a simplified import procedure under Article 166 of Regulation (EU) No 952/2013;’

Amendment 21

Proposal for a regulation

Article 1 – paragraph 1 – point 4

Regulation (EU) No 904/2010

Article 36 – paragraph 2a

Text proposed by the Commission

Amendment

2a. Eurofisc working field coordinators shall communicate to the EPPO, in accordance with Article 24(1) of Council Regulation (EU) 2017/1939* as regards the Member States participating in the EPPO and in accordance with this Article as regards the other Member States, without undue delay any indication of suspected cross-border VAT fraud based on information communicated or collected pursuant to this Regulation in respect of which the EPPO could exercise its competence.

2a. Eurofisc working field coordinators shall communicate to the EPPO, in accordance with Article 24(1) of Council Regulation (EU) 2017/1939* as regards the Member States participating in the EPPO and in accordance with this Article as regards the other Member States, without undue delay, any indication of suspected cross-border VAT fraud based on information communicated or collected pursuant to this Regulation in respect of which the EPPO should exercise its competence.

Amendment 22

Proposal for a regulation

Article 1 – paragraph 1 – point 4

Regulation (EU) No 904/2010

Article 36 – paragraph 2b

Text proposed by the Commission

Amendment

2b. In the course of an investigation or a prosecution by, and at the request of the EPPO, in accordance with Article 24(9) of Council Regulation (EU) 2017/1939 as regards the Member States participating in the EPPO and in accordance with this Article as regards the other Member States, Eurofisc working field coordinators shall communicate to the EPPO, any information from Member States on cross-border VAT fraud communicated or collected under this Regulation.

2b. In the course of an investigation or prosecution by the EPPO and at its request, in accordance with Article 24(9) of Council Regulation (EU) 2017/1939 for Member States participating in the EPPO and in accordance with this Article for other Member States, the Eurofisc working field coordinators shall transmit to the EPPO all the related information received from Member States on cross-border VAT fraud which has been communicated or collected under this Regulation. The EPPO shall process the information received without delay.

Amendment 23

Proposal for a regulation

Article 1 – paragraph 1 – point 4 a (new)

Regulation (EU) No 904/2010

Article 59 – paragraph 1

Present text

Amendment

(4a) In Article 59 of Regulation (EU) No 904/2010, paragraph 1 is replaced by the following:

1. By 1 November 2013 and thereafter every five years, the Commission shall report to the European Parliament and the Council on the application of this Regulation

‘1. The Commission shall, every three years starting from [entry into force of this Regulation], and on the basis of reports provided by EPPO, OLAF and Eurofisc, submit a report to the European Parliament, the Council and the European Court of Auditors on the application of this Regulation. The report shall assess in particular:

(a) the operational effectiveness of direct EPPO and OLAF access to VIES, the SURVEILLANCE system and CESOP, including average time-to-access, number of investigations materially advanced, and outcomes of prosecutions or administrative actions;

(b) the coherence of the access and transmission framework with other instruments adopted as part of the revised Anti-Fraud Architecture, including measures relating to Eurofisc capacity, CESOP governance, fiscal representative harmonisation and penalty convergence;

(c) the functioning and timeliness of the spontaneous transmission mechanism under Article 13a, including national coordination arrangements between customs and VAT authorities;

(d) the enforcement outcomes achieved in Member States not participating in the EPPO and whether equivalent mechanisms have been established pursuant to the Anti-Fraud Architecture revision;

(e) the estimated amounts of Union VAT and related customs revenue recovered or preserved as a direct result of the data exchanges and access rights established by this Regulation, and;

(f) the contribution of this Regulation to the convergence of enforcement outcomes across Member States, including as regards the feasibility of developing, at Union level, a methodology for measuring uncollected customs revenue comparable in purpose to the VAT gap indicator published annually by the Commission.

Where the report identifies persistent deficiencies in the application of this Regulation, the Commission shall, within six months of the report’s publication, submit proposals for remedial action to the European Parliament and the Council.’

Amendment 24

Proposal for a regulation

Article 1 – paragraph 1 – point 5

Regulation (EU) No 904/2010

Chapter XIII – Article 49 a – paragraph 1 – point b

Text proposed by the Commission

Amendment

(b) From 1 September 2026, the information referred to in Article 17(1), points (e) and (f), of this Regulation;

(b) From 1 September 2026, the information referred to in Article 17(1), points (e) and (f), of this Regulation, including any additional data elements stored pursuant to Article 17(1)(f) as amended;

Amendment 25

Proposal for a regulation

Article 1 – paragraph 1 – point 5

Regulation (EU) No 904/2010

Chapter XIII – Article 49 a – paragraph 2

Text proposed by the Commission

Amendment

2. The centralised access referred to in paragraph 1 shall be granted under all of the following conditions:

2. The centralised access referred to in paragraph 1 shall be granted only upon prior verification that all of the following conditions are cumulatively satisfied:

Amendment 26

Proposal for a regulation

Article 1 – paragraph 1 – point 5

Regulation (EU) No 904/2010

Chapter XIII – Article 49 a – paragraph 2 a (new)

Text proposed by the Commission

Amendment

2a. The centralised access referred to in paragraph 1 shall not allow generalised, exploratory or untargeted searches. Each access operation shal be limited to information necessary for the purpose of a specific investigation and shall be technically attributed to a concrete investigation case file and to the individual user initiating the access.

Amendment 27

Proposal for a regulation

Article 1 – paragraph 1 – point 5

Regulation (EU) No 904/2010

Chapter XIII – Article 49 a – paragraph 3 a (new)

Text proposed by the Commission

Amendment

3a. EPPO shall publish, on an annual basis, statistics on the use of the centralised access granted pursuant to this Regulation, including the number of inquiries made, the number of investigations in which such access contributed to advancing the case, and the number of instances in which data accessed was found to be irrelevant and deleted. Those statistics shall be included in the annual reports of the EPPO and presented to the European Parliament. The parallel obligation for OLAF is established in Article 49b. In compliance with the regulations governing the investigations, such data shall be properly redacted to ensure confidentiality and proper conduct of the investigations.

Amendment 28

Proposal for a regulation

Article 1 – paragraph 1 – point 5

Regulation (EU) No 904/2010

Chapter XIII – Article 49 a – paragraph 4 – point b

Text proposed by the Commission

Amendment

(b) the practical arrangements, including access control mechanism and users profile, to identify the users referred to in paragraph 2, point (a) and (c), of this Article;

(b) the practical arrangements, including access control mechanism that lower the risk of unauthorised access, untargeted searches or abuse, and users profile, to identify the users referred to in paragraph 2, point (a) and (c), of this Article as well as the technical means for ensuring the attribution of each access operation to a concrete investigation file;

Amendment 29

Proposal for a regulation

Article 1 – paragraph 1 – point 5

Regulation (EU) No 904/2010

Chapter XIII – Article 49 a – paragraph 5 a (new)

Text proposed by the Commission

Amendment

5a. Where the EPPO receives personal data pursuant to a spontaneous transmission by customs authorities under Article 13a, the following rules shall apply:

(a) the data may be processed solely for the purpose of assessing whether to open, or for the conduct of, an investigation within the EPPO’s mandate under Article 4 of Regulation (EU) 2017/1939;

(b) where the EPPO determines within 90 days of receipt that the data is not relevant to any investigation within its mandate, it shall delete the data and notify the transmitting authority;

(c) where an investigation is opened on the basis of the transmitted data, the transmitting customs authority shall be notified and may communicate its assessment to the EPPO and to the EDPS if it considers that processing exceeds what is necessary;

(d) the applicable data protection rules shall be those of Chapter VIII of Regulation (EU) 2017/1939.’

Amendment 30

Proposal for a regulation

Article 1 – paragraph 1 – point 5

Regulation (EU) No 904/2010

Chapter XIII – Article 49 b – paragraph 1 – point b

Text proposed by the Commission

Amendment

(b) From 1 September 2026, the information referred to in Article 17(1), points (e) and (f), of this Regulation;

(b) From 1 September 2026, the information referred to in Article 17(1), points (e) and (f), of this Regulation, including any additional data elements stored pursuant to Article 17(1)(f) as amended;

Amendment 31

Proposal for a regulation

Article 1 – paragraph 1 – point 5

Regulation (EU) No 904/2010

Chapter XIII – Article 49 b – paragraph 2

Text proposed by the Commission

Amendment

2. The centralised access referred to in paragraph 1 shall be granted under all of the following conditions:

2. The centralised access referred to in paragraph 1 shall be granted only upon prior verification that all of the following conditions are cumulatively satisfied:

Amendment 32

Proposal for a regulation

Article 1 – paragraph 1 – point 5

Regulation (EU) No 904/2010

Chapter XIII – Article 49 b – paragraph 2 a (new)

Text proposed by the Commission

Amendment

2a. The centralised access referred to in paragraph 1 shall not allow generalised, exploratory or untargeted searches. Each access operation shal be limited to information necessary for the purpose of a specific investigation and shall be technically attributed to a concrete investigation case file and to the individual user initiating the access.

Amendment 33

Proposal for a regulation

Article 1 – paragraph 1 – point 5

Regulation (EU) No 904/2010

Chapter XIII – Article 49 b – paragraph 3 a (new)

Text proposed by the Commission

Amendment

3a. OLAF shall publish, on an annual basis, statistics on the use of the centralised access granted pursuant to this Regulation, including the number of inquiries made, the number of investigations in which such access contributed to advancing the case, and the number of instances in which data accessed was found to be irrelevant and deleted. Those statistics shall be included in the annual reports of the OLAF and presented to the European Parliament. The parallel obligation for EPPO is established in Article 49a. In compliance with the regulations governing the investigations, such data shall be properly redacted to ensure confidentiality and proper conduct of the investigations.

Amendment 34

Proposal for a regulation

Article 1 – paragraph 1 – point 5

Regulation (EU) No 904/2010

Chapter XIII – Article 49 b – paragraph 4 – point b

Text proposed by the Commission

Amendment

(b) the practical arrangements, including access control mechanism and users profile, to identify the users referred to in paragraph 2, point (a) and (c), of this Article;

(b) the practical arrangements, including access control mechanism that lower the risk of unauthorised access, untargeted searches or abuse, and users profile, to identify the users referred to in paragraph 2, point (a) and (c), of this Article, as well as the technical means for ensuring the attribution of each access operation to a concrete investigation file;

Amendment 35

Proposal for a regulation

Article 1 – paragraph 1 – point 5

Regulation (EU) No 904/2010

Chapter XIII – Article 49 b – paragraph 5 a (new)

Text proposed by the Commission

Amendment

5a. Where OLAF receives personal data pursuant to a spontaneous transmission by customs authorities under Article 13a, the following rules shall apply:

(a) the data may be processed solely for the purpose of assessing whether to open, or for the conduct of, an investigation within OLAF’s mandate under Article 1(1) of Regulation (EU, Euratom) No 883/2013;

(b) where OLAF determines within 60 days of receipt that the data is not relevant to any investigation within its mandate, it shall delete the data and notify the transmitting authority;

(c) where an investigation is opened on the basis of the transmitted data, the transmitting customs authority shall be notified and may communicate its assessment to OLAF and to the EDPS if it considers that processing exceeds what is necessary;

(d) the applicable data protection rules shall be those of Regulation (EU) 2018/1725; OLAF shall apply the internal authorisation requirements under Article 5 of Regulation (EU, Euratom) No 883/2013 to access granted pursuant to this paragraph.’

ANNEX: DECLARATION OF INPUT

The rapporteur for opinion declares under his exclusive responsibility that he did not include in his opinion input from interest representatives falling within the scope of the Interinstitutional Agreement on a mandatory transparency register, or from representatives of public authorities of third countries, including their diplomatic missions and embassies, to be listed in this Annex pursuant to Article 8 of Annex I to the Rules of Procedure.

PROCEDURE – COMMITTEE ASKED FOR OPINION

Title

Amending Regulation (EU) No 904/2010 as regards the access of the European Public Prosecutor’s Office (EPPO) and the European Anti-Fraud Office (OLAF) to value added tax information at Union level

References

COM(2025)0685 – C10-0298/2025 – 2025/0348(CNS)

Committee(s) responsible

Date announced in plenary

ECON

15.12.2025

Opinion by

Date announced in plenary

CONT

15.12.2025

Rapporteur for opinion

Date appointed

Gilles Boyer

20.1.2026

Discussed in committee

15.4.2026

Date adopted

5.5.2026

Result of final vote

+:

–:

0:

21

1

2

FINAL VOTE BY ROLL CALL BY THE COMMITTEE ASKED FOR OPINION

Key to symbols:

PROCEDURE – COMMITTEE RESPONSIBLE

Title

Amending Regulation (EU) No 904/2010 as regards the access of the European Public Prosecutor’s Office (EPPO) and the European Anti-Fraud Office (OLAF) to value added tax information at Union level

References

COM(2025)0685 – C10-0298/2025 – 2025/0348(CNS)

Date Parliament was consulted

20.11.2025

Committee(s) responsible

Date announced in plenary

ECON

15.12.2025

Committees asked for opinions

Date announced in plenary

BUDG

15.12.2025

CONT

15.12.2025

LIBE

15.12.2025

Not delivering opinions

Date of decision

BUDG

11.12.2025

LIBE

29.1.2026

Rapporteurs

Date appointed

Michalis Hadjipantela

5.2.2026

Discussed in committee

24.3.2026

4.5.2026

Date adopted

3.6.2026

Result of final vote

+:

–:

0:

47

0

6

FINAL VOTE BY ROLL CALL BY THE COMMITTEE RESPONSIBLE

Key to symbols: