EU VAT Cooperation Under Review: EPPO and OLAF Access to EU‑Level Data

The meeting is convened under the responsibility of the General Secretariat of the Council, within the ECOFIN framework. Administrative coordination and documentation are managed through the Council’s Delegates Portal, ensuring that Member State representatives have access to all relevant preparatory and background materials in advance of the discussion.

The primary objective of the meeting is to provide a structured forum for Member States to examine and exchange views on legislative developments in the field of VAT administrative cooperation, with a specific focus on strengthening the EU framework to combat cross‑border VAT fraud.

Main Topics to Be Discussed

1. Proposal for a Council Regulation on Access of EPPO and OLAF to VAT Information

The central agenda item concerns the Proposal for a Council Regulation amending Regulation (EU) No 904/2010, with the aim of granting the European Public Prosecutor’s Office (EPPO) and the European Anti‑Fraud Office (OLAF) enhanced access to VAT information available at EU level.

This proposal responds to long‑standing challenges in the fight against cross‑border VAT fraud, particularly Missing Trader Intra‑Community (MTIC) fraud. The current legal framework allows VAT information to be exchanged mainly between national tax administrations, requiring EPPO and OLAF to rely on slow and fragmented bilateral cooperation. The proposed amendments seek to address these shortcomings by introducing direct, centralised, and targeted access for EPPO and OLAF to key EU VAT systems such as VIES and CESOP.

2. Presentations by EPPO and OLAF

The meeting will include dedicated presentations by EPPO and OLAF, followed by question‑and‑answer sessions with Member State delegations. These presentations are intended to explain:

• the operational challenges currently faced by EPPO and OLAF when investigating complex, multi‑jurisdictional VAT fraud cases;
• why rapid and EU‑level access to VAT data is critical for effective investigations and prosecutions;
• how the proposed Regulation would improve efficiency while respecting data protection and proportionality principles.

These exchanges will give delegations the opportunity to clarify practical, legal, and technical aspects of the proposal directly with the institutions concerned.

3. Exchange of Views Among Member States

Following the institutional presentations, delegations will engage in an exchange of views. This discussion is expected to focus on:

• the balance between enhanced anti‑fraud effectiveness and national competences in VAT administration;
• data protection and safeguards for personal and sensitive VAT information;
• the interaction between the proposal and existing or forthcoming initiatives, notably the VAT in the Digital Age (ViDA) package;
• implementation timelines and the expected impact on national administrations.

This exchange is a key step in identifying areas of convergence or concern ahead of further technical and political negotiations.

4. Any Other Business

The agenda concludes with Any Other Business, allowing delegations to raise additional VAT‑related issues of relevance that are not formally listed but may warrant attention in future meetings of the Working Party.