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Own-initiative report First reading

Combating VAT fraud – the effectiveness of cross-border cooperation when it comes to VAT fraud and its impact on the EU budget

Parliament sets out its own position on a topic. The resolution is not binding but signals what Parliament wants.

Where it stands: Parliament adopted the text on 20 October 2026. This is its final position on the matter.

  1. ✓ Referred to committee 19 June 2025
  2. ✓ Committee work Report adopted 14 July 2026
  3. ✓ Tabled for plenary 21 July 2026
  4. ✓ Plenary vote Adopted 20 October 2026
  5. ✓ Parliament’s position Final
How a file moves through Parliament

A file is referred to one lead committee (others may give an opinion). Its rapporteur writes a draft report, committee members table amendments, and the committee votes to adopt the report. The report is then tabled for all MEPs; political groups can table further amendments, which are voted on before the final vote in plenary. The adopted resolution is Parliament’s final position; it is not itself law.

Who is working on it

Lead committee
CONT — Budgetary Control
Rapporteur
Ondřej KNOTEK PfE
Shadow rapporteurs
Tomáš ZDECHOVSKÝ PPEEero HEINÄLUOMA S&DJoachim Stanisław BRUDZIŃSKI ECRPasquale TRIDICO The Left

The rapporteur drafts and negotiates the text for the lead committee; each other political group names a shadow rapporteur to follow the file.

The text, version by version

Adopted by Parliament · latest Adopted text TA10-0350/2026 20 October 2026 ✦ Parliament's resolution on cross-border VAT fraud and its impact on the EU budget calls for stronger EU action against carousel fraud and import VAT fraud, better cooperation among anti-fraud bodies, and changes to the EU's anti-fraud architecture ahead of the post-2027 multiannual financial framework.⇄ what changed Tabled for plenary Report A10-0213/2026 21 July 2026 ✦ Parliament's resolution on combating VAT fraud examines how well cross-border cooperation works and what VAT fraud costs the EU budget. It calls for a stronger EU anti-fraud architecture in the post-2027 multiannual financial framework, with better information exchange and funding for the EU's anti-fraud bodies.⇄ what changed Committee draft Draft report (CONT) 8 June 2026 ✦ This draft report by Parliament's Committee on Budgetary Control calls for stronger EU action against cross-border VAT fraud, especially carousel fraud, and for the anti-fraud architecture to be reformed for the post-2027 multiannual financial framework.

Latest Tabled for plenary → Adopted by Parliament: The versions differ only in formal points: decimal separators are aligned and several citations of directives, regulations and a Commission decision are corrected, with footnote markers removed. see the changes →

Committee draft → Tabled for plenary: The new version adds many paragraphs and recitals on the anti-fraud architecture, including cooperation with AMLA, Europol's access to Eurofisc data, EPPO and OLAF resources, audit trails, exclusion of fraudulent operators and returning confiscated assets to the EU budget. It adds material on revenue losses from informal economies, sanctions disparities, real-time data sharing, financial intelligence units, professional enablers and hybrid VAT fraud with money laundering and corruption. On access to VAT data, it drops the call for direct EPPO and OLAF access to Eurofisc and instead welcomes the May 2026 general agreement on access to VIES, and it narrows the customs data hub interoperability requirement. It changes the ETS2 call from postponing the launch to building safeguards in beforehand, and changes the call on the EUR 10 million threshold from assessing a lowering to calling for it. The other changes are formal: acronyms are expanded and a footnote number is updated. see the changes →

Newest version first. Open a version to read it in full. “What changed” shows the differences paragraph by paragraph; ✦ lines are AI-written from the texts themselves.

Timeline

  1. Plenary stage
  2. 20 October 2026 Plenary vote
    Sitting of 20 October 2026 📄 Report A10-0213/2026📄 Adopted text TA10-0350/2026
    Adopted Adopted by a small majority
    For 357 Against 274 Abstained 31

    Final vote — text as a whole at 13:28 · 54% of votes cast in favour · every MEP’s position →

    How the vote unfolded · 4 ballots

    adopted rejected lapsed square = amendment circle = part of the text decisive vote Solid = roll call (click for every MEP’s vote); faded = no individual positions

    Show all 4 ballots in voting order
    1. Amendment 2 to paragraph 22 13:28 A10-0213/2026 – Ondřej Knotek – § 22 – Am 2
    Rejected
    2. Separate vote on paragraph 25
    — no individual positions recorded
    Adopted
    3. Separate vote on recital N
    — no individual positions recorded
    Rejected
    4. Final vote — text as a whole 13:28 A10-0213/2026 – Ondřej Knotek – Motion for a resolution (as a whole)
    Adopted
  3. 14 October 2026 2 amendments tabled for the plenary vote

    Groups propose changes to the tabled text; each is voted on before the final vote.

    📄 Amendments 1–2
  4. 21 July 2026 Report tabled for plenary

    This is the text all MEPs vote on. Political groups can still table amendments to it.

    📄 Report A10-0213/2026
  5. Committee stage
  6. 14 July 2026 Committee vote: report adopted

    CONT (Budgetary Control) voted on the amendments and adopted the report that goes to plenary.

  7. 26 June 2026 Amendments tabled in committee

    Members of CONT (Budgetary Control) proposed changes to the draft.

    📄 Amendments in committee (CONT)
  8. 8 June 2026 Draft report published

    The rapporteur’s first text in CONT (Budgetary Control). Members can table amendments before the committee votes.

    📄 Draft report (CONT)
  9. 19 June 2025 Referred to the CONT (Budgetary Control) committee

    The lead committee prepares Parliament’s report.