On October 2nd, the Council adopted measures to strengthen administrative cooperation and to improve the prevention of VAT fraud.

The regulations will tackle the most widespread forms of cross-border fraud by improving how tax administrations cooperate amongst themselves and with other law enforcement bodies.

The new regulations bring new channels and procedures through which tax administrations from the Member-States may not only communicate with each other, but also with European bodies and authorities (like Eurofisc liaison officials).

These new provisions include the possibility of the tax administration from one Member-State to submit enquiries to its counterpart of another Member-State, requesting information related to VAT fraud (investigation or prevention).

There are also provisions on the presence of administrative officials during such enquiries as well as on administrative enquiries carried out jointly by the authorities of the Member-States.

These regulations will enter into force twenty days after its publication in the Official Journal, with most of the provisions being applied as of 1 January 2020.

Click on the link bellow to see the original diploma:


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[Photo: Sharon McCutheon, available at: unsplash.com]