EPPO and OLAF access to VAT information at Union level

Background

In November 2025, the European Commission presented a proposal to amend Regulation (EU) No 904/2010 on administrative cooperation and combating fraud in the field of value added tax (VAT). 

The Commission’s intention is to include the European Public Prosecutor’s Office (EPPO) and the European Anti-Fraud Office (OLAF) into the cooperation scheme of the Regulation. This means to allow them a direct and streamlined communication with Eurofisc as well as a specific, direct and centralised access to relevant VAT information relating to their respective mandates.

To date, both EU bodies have access to VAT data exchanged at EU level under the Regulation only based on bilateral cooperation with national tax authorities. However, this procedure has proved to be long, cumbersome and not effective.

Key points

The EESC:

• fully supports the Commission’s efforts to promote a more comprehensive and holistic approach to tackling VAT fraud by enabling the European Public Prosecutor’s Office (EPPO) and the European Anti-Fraud Office (OLAF) to access value added tax (VAT) data under Council Regulation (EU) No 904/2010;
• acknowledges that in order to combat the most significant forms of VAT fraud, it is necessary to enable the competent authorities to swiftly collect, use and cross-reference VAT-relevant information across multiple Member States, thereby reducing delays in the competent tax authorities’ response to fraudulent activities;
• appreciates that the Commission’s proposal follows an ex-post evaluation of the rules applicable under Council Regulation (EU) No 904/2010, taking into account feedback provided by the Member States. The EESC points out that no impact assessment was carried out in relation to the present proposal, although it acknowledges that this was due to an urgent request from Member States.

Additional information

Section: Economic and Monetary Union and Economic and Social Cohesion (ECO)

Opinion number: ECO/690

Opinion type: Mandatory

Referral: COM(2025) 685 final 2025/0348 CNS

Rapporteur: Justyna Kalina Ochędzan (Group III - Poland)

Date of adoption by section: 5 February 2026

Result of the vote: 32 in favour, 0 against, 1 abstention

Date of adoption in plenary: 18-19 February 2026

Result of the vote: 201 in favour, 0 against, 1 abstention

Contact

Marco Pezzani

Press Officer

Tel.: +32 2 546 9793 | Mob: +32 470 881 903

E-mail: marco.pezzani@eesc.europa.eu 

Jüri Soosaar

Administrator

Tel.: +32 2 546 9628

E-mail: juri.soosaar@eesc.europa.eu