EU – Commission: Proposal to Strengthen Tax Policy Framework for VAT Data Collection 

On February 18, 2026, the European Economic and Social Committee(EESC), shared an Opinion on the Commission’s proposal for a Council Regulation amending the 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.  

The EESC gave a green light to the Commission’s proposal for a Council Regulation amending Regulation No 904/2010. The Commission’s proposal, if accepted and passed into legislation, will permit EPPO and OLAF a right to access VAT data stored by tax authorities at the Member State level. 

The EU’s tax framework, primarily VAT and customs, is continuously being revised. This is fully aligned with the primary goal of the EU’s institutions: reducing the VAT gap, reducing VAT fraud, and strengthening monitoring and compliance. 

EU VAT reforms

The adoption of the VAT in the Digital Age reform and its gradual implementation paint a clear picture of the path EU legislators are following. The Commission’s proposal for a Council Regulation to permit EPPO and OLAF access to VAT data (stored at the Member State level) and to perform cross-reference comparisons is another clear indication of the EU’s policies to further strengthen its tax compliance. 

If the proposal for a Council Regulation becomes legislation, the EU institutions will have direct access to the transactional data of taxable persons at the level of each Member State, which will unquestionably enhance the possibility of early detection of fraudulent behaviour. 

Tax compliance for taxable persons operating in the EU is becoming increasingly challenging, and at the same time, full alignment with the ever-growing EU tax framework demands becomes indispensable. The already adopted tax policy measures show that non-compliant behaviour by taxable persons will be much easier to detect and to fine.