A new piece in the fight against VAT fraud
Cross-border VAT fraud is one of the largest revenue gaps in the European Union, and Brussels keeps moving to close it. The latest development is Regulation (EU) 2026/1743, published in the Official Journal of the European Union (OJEU), which amends Regulation (EU) 904/2010 on administrative cooperation in the field of VAT. Its aim is to strengthen the access of the European Public Prosecutor’s Office (EPPO) and the European Anti-Fraud Office (OLAF) to VAT information held by Member States.
Put simply: the European authorities responsible for pursuing fraud that affects the Union’s financial interests will be able to access VAT data more easily -data that until now moved largely between national tax administrations. This tightens the link between the tax sphere and the European criminal-enforcement sphere.
What it means for your business
If your business operates with other EU countries (intra-Community sales, purchases from European suppliers, chain transactions), this regulation is a clear signal of where VAT control is heading: more transparency, more cross-checking of information and fewer corners where data can go unnoticed. The practical consequence is that the consistency and traceability of your intra-Community operations matter more than ever.
This is not about raising alarm, but about anticipating. Businesses that manage VAT rigorously -with operations correctly declared, recapitulative statements reconciled and documentation in order- have nothing to fear from tighter control; on the contrary, they benefit from a cleaner market where unfair competition based on fraud loses ground. The risk appears where there are mismatches, inconsistent invoicing or a lack of supporting documentation in cross-border operations.
How to prepare
The best response to a tighter control environment is order. It is worth checking that intra-Community operations are correctly identified and declared, that the data reported to the administration is consistent across the different returns, and that there is enough documentary support to prove the reality of each operation. It is also a good moment to verify the validity of the intra-Community VAT numbers of your customers and suppliers, and to make sure your invoicing systems faithfully reflect every transaction.
At EBF we support internationally active businesses in managing and controlling their intra-Community VAT. If you want to make sure your cross-border operations are ready for this new scenario of tighter European oversight, let’s talk: reviewing today is far cheaper than correcting tomorrow.