Text · Comparison of two versions
Changes from plenary report to adopted text
A-10-2026-0159 → TA-10-2026-0213
- From
- A-10-2026-0159 Plenary report of 8 Jun 2026
- To
- TA-10-2026-0213 Adopted text of 17 Jun 2026
- Changes
- 22 changes to the text
- Paragraphs
- +4 added · −8 removed · 23 changed
More facts (3)
- Dossier
- 2025/0348(CNS)
- Title (from)
- on the proposal for a Council regulation amending Regulation (EU) No 904/2010 as regards the access of the European Public Prosecutor’s Office (EPPO) and the European Anti-Fraud Office (OLAF) to value added tax information at Union level
- Title (to)
- European Public Prosecutor’s Office (EPPO) and European Anti-Fraud Office (OLAF): access to VAT information at Union level
AI: What changed, in short Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Adds obligations for customs authorities to transmit fraud data and for the Commission to propose penalty harmonisation and report regularly.3478 Specifies data categories for EPPO and OLAF access and requires implementing acts.10 Other changes are wording or formal, such as correcting terms and punctuation.1256
The notes class 8 changes as substance, 0 as formal, 14 as wording only.
Changes that matter, 22
Changes to the text in document order — the ones the change notes describe. Cover page, renumbering and punctuation-only edits are left out (see “Every difference”); changes to citations and references stay in and are marked as formal in the notes.
Change 1
ChangedRecital 2: (2) Pursuant to Article 24(1) of Regulation (EU) 2017/1939, the institutions, bodies, offices and agencies of the Union and the authorities of the Member States competent under applicable national law are to report to the EPPO, without undue delay, any criminal conduct, including cross-border VAT fraud, in respect of which it could exercise its competence in accordance with Article 22 and Article 25(2) and (3) of that Regulation, in a timely manner to allow analysis or investigation of such criminal conduct. Cross-border VAT fraud is by definition involving several Member States, and the flow of information from individual Member States to the EPPO does not fit the purpose of combating VAT fraud at EU level. Therefore, in order for the EPPO to be informed of VAT fraud risks at EU level and to perform its regulatory mandate, it is necessary to set out in more detail the modalities under which the Member States, within the Eurofisc network referred to in Article 33 of Regulation (EU) No 904/2010, should report to the EPPO the results of the Eurofisc processing of and analysis onof cases of suspected cross-border fraudefraud and any suspicious indication and eventually the precise information the EPPO needs in order to assess whether to exercise its competence. Furthermore, pursuant to Article 24(9) of Regulation (EU) 2017/1939, in specific cases, the EPPO may request further relevant information available to the institutions, bodies, offices and agencies of the Union and the authoriti…authorities o…
AI: Note on change 1 · wording only Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Replaces 'of' with 'of' and 'on' with 'of', corrects 'fraude' to 'fraud', and truncates a phrase.
Change 2
ChangedRecital 4: (4) The Member States not participating in the EPPO are obliged, under the principle of sincere cooperation enshrined in Article 4(3) of the Treaty on European Union, to support the activities of the EPPO and to refrain from any action that could jeopardise the attainment of its objectives. Eurofisc is composed of both Member States participating and not participating in the EPPO. Therefore, it is important to have a clear legal basis for the EPPO access to information processed by Eurofisc, for criminal law enforcement purposes, in order to successfully deliver on its mandate as set out in Article 4 of Council Regulation (EU) 2017/1939, namelynamely, to investigate and prosecute criminal offences affecting the financial interests of the Union.
AI: Note on change 2 · wording only Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Removes 'as' and adds a comma after 'namely'.
Change 3
ChangedRecital 4 a (new): (4a) The European Court of Auditors has repeatedly identified weaknesses regarding the accessibility and interoperability of VAT-related information systems across Member States and Union bodies,bodies as a significant obstacle to effective cross-border VAT fraud investigations, most recently in its Special Report 8/2025 on VAT fraud on imports. That report identified, in addition, significant disparities in the levels of administrative sanctions applied by Member States in respect of VAT fraud withon imports, which create conditions enabling operators to exploit the jurisdiction with the lowest penalties. The access to VAT data granted by this Regulation to the EPPO and OLAF enhances the detection and prosecution capacity but does not constitute a deterrent remedy for penalty divergence. In thisthat context, and in line with the Commission’s commitment to revise the anti-fraud architecture as part of the measures included in the post-2027 MFF, the possibility of further action to address thesethose disparities may be considered, such as a legislative proposal based on the appropriate legal basis, aimed at achieving a minimum level of harmonisation or consistency of administrative penalties applicable to the most serious VAT and customs-related infringements, taking into account the need to effectively protect the Union’s financial interests. Any such proposal should be accompanied by a comprehensive impact assessment and should demonstrate compliance with the principles of subsidiarity and p…prop…
AI: Note on change 3 · substance Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Adds a recital referencing the Court of Auditors report, noting disparities in sanctions and considering future action on penalty harmonisation.
Change 4
ChangedRecital 4 b (new): (4b) The White Paper of the Commission of July 2025 on the review of the EU anti-fraud architecture identified the fragmentation of information flows between Eurofisc, the EPPO, OLAF, Europol and Eurojust as a systemic structural weakness undermining the effectiveness of the Union’s response to cross-border VAT fraud. This amending Regulation constitutes the legislative implementation of the data-sharing pillar of a revised anti-fraud architecture and is to be read in conjunction with the further measures announced in that White Paper, including the strengthening of Eurofisc’s operational capacity, the harmonisation of the conditions and liability rules for fiscal representatives appointed by non-Union taxable persons under the IOSS and other import VAT schemes, and the extension of the data governance framework of CESOP to ensure coherence with the customs data access established by this Regulation.
AI: Note on change 4 · substance Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Adds a recital referencing the Commission's White Paper and linking this regulation to broader anti-fraud measures.
Change 5
ChangedRecital 5: (5) The European Court of Auditors has recommended that the Commission and the Member States remove legal obstacles preventing the exchange of information between administrative, judicial and law enforcement authorities at national and Union level and in particular that OLAF has access to the VAT information exchange system (VIES) and Eurofisc data6. In that respect it is important that a central access to EU IT systems, which respects the principles of necessity and proportionality, is set out in a clear legal basis to enable OLAF to successfully deliver on its mandate as set out in Article 4 of Regulation (EU, Euratom) No 883/2013.
AI: Note on change 5 · wording only Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Removes 'as' before 'set out'.
Change 6
ChangedRecital 5 a (new): (5a) Persistent obstacles to effective cooperation between Union bodies include incompatibilities between IT systems, fragmentation of communication channelschannels, and limited interoperability of case management systems, resulting in inefficiencies, delays and increased administrative burdens. It is therefore necessary to enhance interoperability and develop common digital infrastructures to ensure seamless and secure information exchange.
AI: Note on change 6 · wording only Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Adds a comma after 'channels'.
Change 7
ChangedRecital 8 a (new): (8a) While Article 13 of Regulation (EU) No 904/2010 already requires the competent VAT authorities of Member States to spontaneously exchange information likely to be useful for combating VAT fraud, that obligation applies to VAT authorities and does not extend to the competent customs authorities of Member States, which are not VAT competent authorities within the meaning of that Regulation. Furthermore, neither the existing mechanism set out in Article 13 of Regulation (EU) No 904/2010 nor the Eurofisc network provides for the direct spontaneous communication of customs-derived fraud intelligence to the EPPO and OLAF. VAT-fraud schemes linked to import procedures are characterised by systematic discrepancies between the information declared to customs authorities at the point of importation and the VAT declarations subsequently filed in the Member State of destination. Customs authorities are often the first to detect such anomalies through their risk management analysis. In order to close thisthat gap and to ensure that upstream customs intelligence identified by customs authorities is transmitted without delay to the bodies responsible for investigating and prosecuting cross-border VAT fraud, and given that the effective exercise of the access rights provided for in Articles 49a and 49b of Regulation (EU) No 904/2010 depends on the EPPO and OLAF being informed of the existence of potential cases of fraud, it is necessary to require competent customs authorities to transmit spont…s…
AI: Note on change 7 · substance Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Adds a recital requiring customs authorities to transmit fraud intelligence to EPPO and OLAF, closing a gap.
Change 8
ChangedRecital 8 b (new): (8b) The effectiveness of the spontaneous transmission mechanism provided for in this amending Regulation depends on adequate coordination at national level between the competent customs authorities and the competent VAT authorities of Member States. Those bodies are in many Member States separate administrative entities with distinct supervisory chains and information systems. Member States should therefore ensure that their competent customs and VAT authorities establish regular coordination mechanisms, including through the Eurofisc framework, to facilitate the identification of discrepancies indicative of VAT fraud and the timely transmission of relevant customs data to Eurofisc, the EPPO and OLAF. Such coordination is a procedural and organisational measure and does not entail additional information technology obligations for national authorities.
AI: Note on change 8 · substance Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Adds a recital on national coordination between customs and VAT authorities.
Show 14 more changes
Change 9
ChangedRecital 9: (9) In order to protect the access to personal data, only the European Prosecutors, the European Delegated Prosecutors, as well as selected staff of the EPPO and OLAF, previously authorised respectively by the EPPO and OLAF, should access VAT information to execute their tasks, under the oversight of the Eurofisc Liaison officials. To ensure uniform conditions for that access, implementing powers should be conferred on the Commission in respect of the technical details and practical arrangements, including on access control mechanism and users’ profile and identification, ensuring a design that respects high levels of data protection while enhancing operational efficiency through automated processes without undue administrative delay. Those powers should be exercised in accordance with Regulation (EU) No 182/2011 of the European Parliament and of the Council9. ThisThat measure should be understood as an immediate step, while the forthcoming review of the anti-fraud architecture will provide an opportunity to ensure greater coherence and consistency.
AI: Note on change 9 · wording only Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Replaces 'This' with 'That'.
Change 10
ChangedRecital 10 a (new): (10a) The EPPO’s and OLAF’s access to the VIES, the Surveillance System and the CESOP as well as to any other systems and databases should concern the following main data categories: information on VAT identification numbers and VAT intra-Community transactions, relevant information on VAT-exempt importations related to the Import One-Stop-Shop (IOSS) and customs procedure 42/63 importations and aggregated payment information. Such access should only be granted to the EPPO and OLAF for the purpose of carrying out their duties under Article 4 of Regulation (EU) 2017/1939 and Article 1(1) of Regulation (EU, Euratom) No 883/2013. Powers should be conferred on the Commission to adopt implementing acts specifying the exact data categories available to the EPPO and OLAF for the purposes of exercising their duties under those articles. The drafts of those implementing acts should be submitted to the European Parliament for information, in order to enable the exercise of its rights.
AI: Note on change 10 · substance Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Adds a recital specifying data categories for EPPO and OLAF access and requiring implementing acts.
Change 11
ChangedRecital 11: (11) As the systems, infrastructure and technical means facilitating the exchange of VAT information at Union level need to be adapted to allow secure access of EPPO and OLAF, it is necessary to defer the application of the relevant provisions in order to allow the Member States, the Commission, the EPPO and OLAF to carry out the necessary adaptations. This should consider the dates when the central VIES will become operational and the legacy VIES will be phased out. In order to ensure the effective implementation of this RegulationRegulation, the EPPO and OLAF should have access, in line with the principles of budgetary neutrality, to adequate and stable financial and human resources, including specialised expertise in financial investigations, digital forensics and data analysis and also including, where appropriate, a separate gateway or interface, in order to ensure compliance with the principle of data minimisation. Union funding should further support interoperable IT systems and secure communication tools to enable efficient cooperation. Organisational measures, internal authorisation processes, oversight mechanisms and safeguards should be in place to prevent misuse.
AI: Note on change 11 · wording only Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Adds a comma after 'Regulation'.
Change 12
ChangedArticle 1 – paragraph 1 – point -1 (new), Article 2 a (new): (-1) the following Articlearticle is inserted: / ‘Article 2a / Follow-up proposal on minimum harmonisation of penalties / By … [18 months afterfrom the date of entry into force of this amending Regulation] and in line with the objectives of the revision of the anti-fraud architecture as a complementary set of measures included in the post-2027 MFF package and for the purpose of enhancing the protection of the Union’s financial interests, the Commission shall submit to the European Parliament and to the Council a legislative proposal for the minimum harmonisation of administrative penalties applicable to the most serious infringements in the field of VAT and related customs duties, in particular as regards Missing Trader Intra-Community fraud and the abuse of simplified import procedures under Customs Procedure 42 and the Import One-Stop Shop. The proposal shall be without prejudice to the substantive customs procedures established under Regulation (EU) No 952/2013.’
AI: Note on change 12 · substance Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Adds a new article requiring the Commission to propose minimum harmonisation of penalties for VAT fraud within 18 months.
Change 13
ChangedArticle 1 – paragraph 1 – point -1 a (new), Article 13 a (new): (-1a) the following Articlearticle is inserted: / ‘Article 13a / Spontaneous transmission of customs data indicating VAT fraud / 1. The competent authorities of the Member States shall spontaneously communicate to the Eurofisc working field coordinators referred to in Article 36(1), and, within their respective mandates, to the EPPO and OLAF, any information stored pursuant to Article 17(1), point (f), that indicates patterns consistent with VAT fraud, in particular: / (a) systematic discrepancies between the declared destination Member State in an import declaration and the Member State in which VAT was subsequently declared or paid; / (b) systematic discrepancies between the consignee identified in an import declaration under the IOSS scheme and the taxable person that declared the corresponding VAT in the Member State of destination; / (c) declared customs values that diverge significantly from market value where that divergence is consistent with undervaluation for VAT purposes; and / (d) any other indicator specified by the Commission’s implementing act as a customs-based VAT fraud risk indicator. / 2. The communication referred to in paragraph 1 shall be made without delay and shall include at least the data elements listed in Article 17(1), point (f), for the importation or series of importations concerned. / 3. Member States shall ensure that their competent customs authorities and competent VAT authorities coordinate onas regards the identification of discrepancies referred tothe indiscrepancies par…referr…
AI: Note on change 13 · substance Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Adds a new article requiring spontaneous transmission of customs data indicating VAT fraud to Eurofisc, EPPO, and OLAF.
Change 14
ChangedArticle 1 – paragraph 1 – point 4, Article 36 – paragraph 2a: 2a. Eurofisc working field coordinators shall communicate to the EPPO, in accordance with Article 24(1) of Council Regulation (EU) 2017/1939* as regards the Member States participating in the EPPO and in accordance with this Article as regards the other Member States, without undue delay any indication of suspected cross-border VAT fraud based on information communicated or collected pursuant to this Regulation in respect of which the EPPO could exercise its competence. Eurofisc working field coordinators shall communicate the information necessary for the EPPO to assess whether to exercise its competence, provided that such communication is necessary and proportionate, is in line with the purposes of the EPPO’s mandate, and fully complies with the Union law on data protection.
AI: Note on change 14 · wording only Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Removes 'the' before 'Union law'.
Change 15
ChangedArticle 1 – paragraph 1 – point 5, Article 49a – paragraph 1 – point b: (b) From 1 September 2026, the information referred to in Article 17(1), points (e) and (f), of this Regulation, including any additional data elements stored pursuant to Article 17(1), point (f), of this Regulation as amended;Regulation;
AI: Note on change 15 · wording only Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Removes 'as amended' from the reference.
Change 16
ChangedArticle 1 – paragraph 1 – point 5, Article 49a – paragraph 1 b (new): 1b. The centralised access referred to in paragraph 1 shall be subject to appropriate technical and organisational measures to ensure that each access is attributable to a specific investigation or prosecution and to an identified authorised user. Such access shall be logged in a manner allowing effective ex-postex post verification.
AI: Note on change 16 · wording only Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Changes 'ex-post' to 'ex post'.
Change 17
ChangedArticle 1 – paragraph 1 – point 5, Article 49a – paragraph 3: 3. That centralised access shall be an access through a single-entry point, to all the information concerning an investigation, even if that information concerns several Member States. The system concerned shall ensure full traceability and logging of all searches, and shall be supported by secure communication channels and comprehensive records enabling effective ex-postex post verification mechanisms.
AI: Note on change 17 · wording only Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Changes 'ex-post' to 'ex post'.
Change 18
ChangedArticle 1 – paragraph 1 – point 5, Article 49b – paragraph 2 b (new): 2b. The centralised access referred to in paragraph 1 shall be subject to appropriate technical and organisational measures ensuring that each access is attributable to a specific investigation and to an identified authorised user. Such access shall be logged in a manner allowing effective ex-postex post verification.
AI: Note on change 18 · wording only Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Changes 'ex-post' to 'ex post'.
Change 19
ChangedArticle 1 – paragraph 1 – point 5, Article 49b – paragraph 3: 3. That centralised access shall be an access through a single-entry point, to all the information concerning an investigation, even if that information concerns several Member States. The system concerned shall ensure full traceability and logging of all searches, and shall be supported by comprehensive records enabling effective ex-postex post verification mechanisms.
AI: Note on change 19 · wording only Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Changes 'ex-post' to 'ex post'.
Change 20
ChangedArticle 1 – paragraph 1 – point 5, Article 49b – paragraph 4 – subparagraph 1 – point a: (a) the technical details concerning the centralised access to the information referred to in paragraph 1 of this Article including the list of data categories, with which the targeted searches can be carried out, and including a preventive mechanism against untargeted searches;
AI: Note on change 20 · wording only Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Adds 'a' before 'preventive'.
Change 21
ChangedArticle 1 – paragraph 1 – point 5, Article 49b – paragraph 5 b (new): 5b. The systems enabling the centralised access referred to in paragraph 1 shall be designed to ensure full interoperability with the systems used by relevant Union bodies, in order to facilitate efficient and secure information exchanges and to reduce administrative burdens.burden.
AI: Note on change 21 · wording only Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Changes 'burdens' to 'burden'.
Change 22
ChangedArticle 1 – paragraph 1 – point 5 a (new), Article 59 – paragraph 1: (5a) in Article 59, paragraph 1 is replaced by the following: / ‘1. Every three years starting from … [entry[date of entry into force of this amending Regulation], the Commission shall, on the basis of reports provided by EPPO, OLAF and Eurofisc, submit a report to the European Parliament, the Council and the European Court of Auditors on the application of this Regulation. The report shall assess in particular: / (a) the operational effectiveness of direct EPPO and OLAF access to VIES, the SURVEILLANCE system and CESOP, including average time-to-access, the number of investigations materially advanced, and the outcomes of prosecutions or administrative actions; / (b) the coherence of the access and transmission framework with other instruments adopted as part of the revised anti-fraud architecture, including measures relating to Eurofisc’s capacity, CESOP governance, fiscal representative harmonisation and penalty convergence; / (c) the functioning and timeliness of the spontaneous transmission mechanism under Article 13a, including national coordination arrangements between customs and VAT authorities; / (d) the enforcement outcomes achieved in Member States not participating in the EPPO and whether equivalent mechanisms have been established pursuant to the anti-fraud architecture revision; / (e) the estimated amounts of Union VAT and related customs revenue recovered or preserved as a direct result of the data exchanges and access rights established by this Regulation, and; / (f) the c…(…
AI: Note on change 22 · substance Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Adds a new paragraph requiring the Commission to report every three years on the regulation's application, including specific assessment criteria.
Sources & citation
Where the facts on this page come from, and how to cite it.
- Data source
- Licensed CC BY 4.0.
- Retrieved
- 25 September 2026
Cite as
European Parliament (2026). “Changes between A-10-2026-0159 and TA-10-2026-0213”. Text, 17 June 2026. from A-10-2026-0159, to TA-10-2026-0213, reference 2025/0348(CNS). EU Parl Watch Research. https://news.eu-parl.st-solutions.dev/texts/A-10-2026-0159/compare/TA-10-2026-0213 (retrieved 25 September 2026). Data: European Parliament Open Data, https://data.europarl.europa.eu/ (CC BY 4.0).
BibTeX
@misc{epw-text-2026-06-17,
author = {{European Parliament}},
title = {{Changes between A-10-2026-0159 and TA-10-2026-0213}},
year = {2026},
date = {2026-06-17},
howpublished = {\url{https://news.eu-parl.st-solutions.dev/texts/A-10-2026-0159/compare/TA-10-2026-0213}},
url = {https://news.eu-parl.st-solutions.dev/texts/A-10-2026-0159/compare/TA-10-2026-0213},
urldate = {2026-09-25},
publisher = {EU Parl Watch Research},
note = {Text. from A-10-2026-0159, to TA-10-2026-0213, reference 2025/0348(CNS). Data: European Parliament Open Data (CC BY 4.0)}
}