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Adopted text

European Public Prosecutor’s Office (EPPO) and European Anti-Fraud Office (OLAF): access to VAT information at Union level

TA-10-2026-0213 · P10_TA(2026)0213 · PE784.400

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Written by a language model from the full text only; every figure comes from the text. The paragraph links open the paragraph a statement rests on — check the text itself before relying on it.

Parliament's amended version of the proposed regulation gives the European Public Prosecutor's Office (EPPO) and the European Anti-Fraud Office (OLAF) targeted access to VAT information, with safeguards against untargeted searches. It requires customs authorities to spontaneously transmit fraud indicators to Eurofisc, EPPO and OLAF, and asks the Commission to propose minimum harmonisation of penalties for serious VAT fraud. It sets rules on data protection, logging, statistics, interoperability and funding, and requires non-participating member states to designate equivalent authorities.

Key points

  1. Approves the Commission proposal as amended, calling on the Commission to alter its proposal accordingly.
  2. Requires the Commission to submit a legislative proposal within 18 months for minimum harmonisation of administrative penalties for serious VAT and customs infringements.
  3. Requires customs authorities to spontaneously communicate to Eurofisc, EPPO and OLAF any information indicating VAT fraud, including systematic discrepancies and undervaluation.
  4. Extends the data to be stored on importations to cover all VAT exemptions or deferrals, including IOSS and Customs Procedure 42/63, with specific data elements.
  5. Grants EPPO and OLAF centralised access to VAT information via a secure central interface, limited to what is necessary for their mandates.
  6. Prohibits untargeted searches, bulk data extraction, generalised monitoring or automated profiling not linked to a specific investigation.
  7. Requires logging of all access, annual publication of statistics, and deletion of irrelevant data within 90 days for EPPO and 60 days for OLAF.
  8. Deletes provisions making EPPO and OLAF bear the costs of infrastructure; instead, the Commission shall assess the need for additional Union funding.
  9. Requires member states not participating in the EPPO to designate a competent authority for cooperation with Eurofisc and OLAF, notifying the Commission within six months.
  10. Requires the Commission to report every three years to Parliament, Council and Court of Auditors on the regulation's application, assessing effectiveness and coherence.

Who is affected

  • EPPO and OLAF: gain targeted access to VAT data, subject to safeguards and reporting duties.
  • Customs authorities of member states: must transmit fraud indicators and coordinate with VAT authorities.
  • Member states not participating in the EPPO: must designate an equivalent authority for cooperation.
  • Commission: must propose penalty harmonisation and report on implementation.

Figures and deadlines

  • 1 September 2026: date from which access to certain information is granted.
  • 18 months: deadline for the Commission's legislative proposal on penalties.
  • 90 days: period for EPPO to delete irrelevant data.
  • 60 days: period for OLAF to delete irrelevant data.
  • Six months: period for non-participating member states to notify the Commission of designated authority.
  • Every three years: frequency of the Commission's report.

Legal basis: Article 113 of the Treaty on the Functioning of the European Union