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DRAFT OPINION (COM(2025)0685 – C10C10-0298/2025 – 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-PA-786772

Committee on Budgetary Control · Rapporteur: Gilles Boyer

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This draft opinion proposes amendments to a Council regulation on giving the European Public Prosecutor’s Office (EPPO) and the European Anti-Fraud Office (OLAF) access to VAT information. It adds mandatory spontaneous transmission of customs data indicating VAT fraud to Eurofisc, EPPO and OLAF, and extends data elements. It also requires non-EPPO member states to designate equivalent authorities, calls for a Commission proposal on minimum harmonisation of penalties, and sets data protection rules for EPPO and OLAF.

Committee position. The Committee on Budgetary Control proposes amendments to strengthen data sharing, extend data scope, ensure coordination, and require follow-up on penalties and review.

Key points

  1. Extends Article 17(1)(f) data to all import procedures with VAT exemption, deferral or special schemes, including IOSS and Customs Procedure 42/63, adding declared customs value and country of origin as data elements.
  2. Requires customs authorities to spontaneously transmit to Eurofisc coordinators, EPPO and OLAF any information indicating patterns consistent with VAT fraud, such as systematic discrepancies or undervaluation.
  3. Mandates national coordination between customs and VAT authorities to identify discrepancies, without additional IT obligations.
  4. In non-EPPO member states, customs authorities transmit data to Eurofisc and OLAF instead of EPPO; those states must designate an equivalent authority for cross-border VAT fraud cooperation.
  5. Sets data protection rules: EPPO must delete irrelevant data within 90 days, OLAF within 60 days, and notify the transmitting authority; processing is limited to their mandates.
  6. Requires the Commission to submit a legislative proposal within 18 months for minimum harmonisation of administrative penalties for serious VAT and customs infringements.
  7. Requires the Commission to report every three years on the regulation's application, assessing operational effectiveness, coherence, transmission functioning, and enforcement in non-EPPO states.

Who is affected

  • Customs authorities of member states: must transmit data and coordinate with VAT authorities.
  • EPPO and OLAF: receive data but must follow deletion and notification rules.
  • Member states not participating in EPPO: must designate equivalent authorities.
  • Importers and taxable persons: their data elements are extended and shared.

Figures and deadlines

  • 90 days for EPPO to delete irrelevant data.
  • 60 days for OLAF to delete irrelevant data.
  • 18 months after entry into force for Commission proposal on penalties.
  • Every three years for Commission report.