OLAF and the European Public Prosecutor's Office will have direct access to VAT data for investigations into cross-border fraud.

Eurofisc will send reports about suspected VAT fraud schemes to two European bodies, and from August 2027, authorized investigators will be able to conduct targeted searches through a single access point. From July 2030, access will also include the central VIES system.

The European Anti-Fraud Office and the European Public Prosecutor's Office will receive centralized access to a range of VAT information from member states, in a change aimed at accelerating investigations into cross-border fraud affecting the EU budget. Eurofisc, the network through which European tax administrations exchange and analyze information about VAT fraud, will send reports on suspected schemes, and direct access to databases will only be allowed for targeted searches related to specific investigations.

In short

Eurofisc will send reports to the European Public Prosecutor's Office regarding suspected cross-border VAT fraud schemes and will provide OLAF with reports on VAT fraud related to customs operations that may affect the financial interests of the EU.

From August 17, 2027, OLAF and the European Public Prosecutor's Office will be able to conduct centralized searches in certain European VAT information, including data on transactions, imports, and payments.

Access will be achieved through a single entry point and will be able to cover information from multiple member states for the same investigation.

From July 1, 2030, access will be extended to information from the central VIES system, used for the exchange of VAT data in transactions within the EU.

General searches or undifferentiated monitoring of data are excluded. Each access must be linked to a case and an authorized user and will be recorded in an audit log.

The change addresses one of the structural difficulties of VAT fraud investigations: schemes can simultaneously involve companies, transactions, and payments from multiple states, while information is primarily stored in systems managed at the national level. The new rules create a centralized pathway for OLAF and the European Public Prosecutor's Office to consult certain data when needed for a specific case.

For the European Public Prosecutor's Office, Eurofisc will send reports identifying possible cross-border fraud schemes over which the EPPO may have jurisdiction. Information must be provided without unjustified delays, and Eurofisc will also be able to send additional available data when requested during an investigation or criminal follow-up.

OLAF will receive a similar mechanism for VAT fraud related to customs operations that may affect the financial interests of the Union. Eurofisc will send reports on suspected schemes identified through the joint analysis of information received from states, and OLAF will be able to request additional data when relevant for assessing or conducting an administrative investigation.

Direct access to information will not begin immediately with the entry into force of the new rules. The main provisions regarding centralized access apply from August 17, 2027, and access to information from the central VIES system is scheduled for July 1, 2030. This phasing allows for the adaptation of IT systems and the technical infrastructure necessary for secure access by OLAF and the EPPO.

From August 17, 2027, the two bodies will be able to consult certain VAT information relevant to their investigations through a single point. This includes data on VAT identification purposes, intra-community transactions, certain VAT-exempt imports, operations carried out under customs procedures 42 and 63, and information on payments stored in the Central Electronic System of Payment Information, CESOP.

CESOP collects information related to cross-border payments and is already one of the tools used to identify patterns of VAT fraud associated with electronic commerce. The new rules provide OLAF and the EPPO with an explicit legal basis for accessing relevant information from this system within the limits of their own competencies.

Starting July 1, 2030, access will also include information from the central VIES system. This is used for the exchange and verification of VAT information in transactions between member states, and its integration into the mechanism will allow authorized investigators to more easily track connections between operations carried out in multiple jurisdictions.

Access does not allow for free exploration of databases. The rules explicitly state that OLAF and the EPPO can only conduct targeted searches related to specific cases, and the use of the systems for general checks, undifferentiated searches, or random monitoring of VAT information is excluded.

For the European Public Prosecutor's Office, access will be granted to European prosecutors, delegated European prosecutors, and identified and authorized personnel of the central office. OLAF will only be able to grant access to authorized members of its own staff, and they will be able to use it to assess existing suspicions before opening an investigation or within specific administrative investigations related to customs fraud.

Each consultation must be associated with a file and an identified user. The systems will maintain audit logs, and member states will be able to verify information regarding accesses, while OLAF and the EPPO will also use them for their own internal control mechanisms. The Commission must establish technical details, including the types of permitted searches, access controls, and measures to prevent unauthorized use or overly broad queries.

The need for more direct access is related to the cross-border nature of VAT fraud. Information received separately from national authorities may not provide a complete picture of a network operating in multiple states quickly enough, and Eurofisc can combine and analyze data exchanged between tax administrations to identify suspected schemes at the European level.

The new tools come at a time when OLAF reports significant activity in protecting European revenues against customs and VAT fraud at import. In 2025, its work in identifying undervaluation of goods and origin fraud, along with support provided to customs authorities for cross-border checks, had an estimated impact of nearly 958 million euros.

OLAF's annual report also shows increased cooperation with the European Public Prosecutor's Office. In 2025, OLAF sent the EPPO 93 reports on possible crimes, of which 55 led to the opening of an investigation, while the EPPO sent 96 cases to OLAF. The Office opened 51 complementary investigations in the same year and completed 38.

This cooperation allows the two bodies to work on the same networks through different tools. The EPPO conducts investigations and criminal prosecutions for offenses affecting the financial interests of the EU within the limits of its jurisdiction, while OLAF conducts administrative investigations and supports national and European authorities in recovering funds or preventing losses.

Cross-border VAT fraud can involve chains of companies and transactions designed to avoid paying the tax or to unjustifiably claim refunds. For the EU budget, the issue is relevant because part of the Union's revenues is linked to the VAT base of member states, and import fraud can simultaneously affect both VAT and customs duties.

The rules adopted in July 2026 create for the first time an explicit basis for OLAF and EPPO's centralized access to certain VAT information at the Union level. The system will be introduced in phases, with the main functions available from August 2027 and access to VIES from July 2030.

https://2eu.brussels/ro/news/olaf-si-parchetul-european-vor-avea-acces-direct-la-datele-tva-pentru-investigatii-privind-fraudele-transfrontaliere