On 5 May 2026, the Ecofin Council reached an agreement that will fundamentally change the investigation of VAT fraud in Europe. The European Public Prosecutor’s Office (EPPO) and the European Anti-Fraud Office (OLAF) are expected to gain direct, centralised access to VAT data on cross-border transactions. For businesses that trade internationally – and for anyone already on the radar of the EPPO or the Dutch FIOD – this is news to take seriously.
What exactly is changing?
Until now, the EPPO and OLAF had to request information through national tax authorities – a slow and cumbersome process. Soon they will have direct access to three crucial European systems:
– VIES – the system containing VAT identification numbers and intra-Community transactions
– CESOP – payment information from across Europe
– SURVEILLANCE – information on customs procedures
In addition, they will be directly connected to Eurofisc, the network of national VAT fraud specialists. Eurofisc will be required to inform the EPPO and OLAF of suspected cross-border VAT fraud – both spontaneously and on request.
The reason is clear: the European Commission estimates the annual losses from cross-border VAT fraud at EUR 12.5 to 32.8 billion. The pressure to tackle this is high.
What safeguards are there?
Access is not unlimited. The Council has set clear limits:
– Only targeted searches linked to a specific case
– No bulk extraction and no random monitoring
– Read-only access, with an audit log of every query
– Eurofisc’s TNA data remains outside direct queries
The European Data Protection Supervisor (EDPS) supported the proposal, but expressly warned against blurring the line between the administrative and the criminal framework. That warning has found its way into the final text. How strictly those limits will be observed in practice, however, is another question.
What does this mean for you?
If you are a business trading internationally – particularly in intra-EU B2B transactions – your VAT data will become more easily accessible to European investigative authorities. You do not need to have done anything wrong to attract attention: an unusual transaction pattern or a business relationship with a suspect party may be enough to trigger a targeted search.
Are you already under investigation by the EPPO, the FIOD or a foreign investigative authority? Then it is essential to obtain legal assistance in good time. The earlier in the process, the more you can do to protect your position.
When will this take effect?
The agreement is provisional. The European Parliament still has to give its opinion, which is expected in July 2026. The Council will then formally adopt the regulation, which will enter into force shortly after publication in the Official Journal of the EU. So there is still some time, but the direction is clear.
Questions about an EPPO case or a VAT fraud investigation?
SKE Advocaten has extensive experience with EPPO cases and cross-border VAT fraud. We assist clients at every stage of the investigation – from the first search to the court hearing. Feel free to contact us for an initial consultation, without obligation.
Call: +31 (0)71 200 6500 | info@ske-advocaten.nl
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Sources: Council document ST-8538-2026-REV-1; EDPS Opinion 1/2026; EU Law Live; eucrim.