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

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

CONT-AD-786772

Committee on Budgetary Control · Rapporteur: Gilles Boyer

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The committee opinion amends the proposed regulation to strengthen the fight against cross-border VAT fraud by improving data sharing between customs, tax authorities, EPPO and OLAF. It introduces mandatory spontaneous transmission of customs data to Eurofisc, EPPO and OLAF, extends customs data elements, and requires national coordination between customs and VAT authorities. It also calls for a legislative proposal on minimum harmonisation of penalties for serious VAT and customs infringements, and a review mechanism every three years.

Committee position. The Committee on Budgetary Control proposes amendments to strengthen data sharing, extend customs data, ensure safeguards, and require further legislative action on penalties and review.

Key points

  1. Customs authorities must spontaneously transmit to Eurofisc, EPPO and OLAF any information indicating VAT fraud, including discrepancies in destination, consignee, or customs value.
  2. The list of customs data elements in Article 17(1)(f) is extended to cover all importations with VAT exemption or deferral, including IOSS, and adds declared customs value and country of origin.
  3. Eurofisc coordinators must report to EPPO any indication of suspected cross-border VAT fraud without undue delay, and transmit all related information upon request during investigations.
  4. Centralised access for EPPO and OLAF is allowed only after verifying that all conditions are met, and must not allow generalised or untargeted searches; each access must be linked to a specific investigation.
  5. EPPO and OLAF must publish annual statistics on their use of centralised access, including number of inquiries and investigations advanced.
  6. Personal data received via spontaneous transmission may be processed only for investigation purposes; if irrelevant, EPPO must delete within 90 days and OLAF within 60 days.
  7. Member States not participating in EPPO must designate an equivalent authority for cooperation with Eurofisc and OLAF, notify the Commission within six months, and report annually.
  8. The Commission must submit a legislative proposal within 18 months for minimum harmonisation of administrative penalties for serious VAT and customs infringements.
  9. The Commission must report every three years to Parliament, Council and Court of Auditors on the regulation's application, assessing effectiveness, coherence, and enforcement outcomes.
  10. Whistleblowers reporting suspected VAT fraud to EPPO or OLAF should benefit from protection under the Whistleblower Directive.

Who is affected

  • Customs authorities of member states: must transmit data to Eurofisc, EPPO and OLAF and coordinate with VAT authorities.
  • EPPO and OLAF: gain centralised access to VAT information, subject to conditions and reporting duties.
  • Member states not participating in EPPO: must designate an equivalent authority for cooperation.
  • Importers and IOSS users: their data elements are expanded for fraud detection.

Figures and deadlines

  • 1 September 2026: date from which EPPO and OLAF access to Article 17(1)(e) and (f) information applies.
  • 90 days: period within which EPPO must delete irrelevant personal data.
  • 60 days: period within which OLAF must delete irrelevant personal data.
  • 18 months: deadline for Commission to submit penalty harmonisation proposal.
  • Six months: deadline for non-participating member states to notify designated authority.
  • Every three years: frequency of Commission review reports.