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Recital 13

Council Regulation (EU) 2026/1743 of 10 July 2026 amending Regulation (EU) No 904/2010 on administrative cooperation and combating fraud in the field of value added tax as regards access by the European Public Prosecutor’s Office and the European Anti-Fraud Office to value added tax information at Union level · European Union

(13) Information on intra-Community transactions, cross-border payments and VAT exempt importations is collected by national competent authorities and is important in the fight against fraud. With regard to the protection of personal data, the Commission facilitates the exchange of that information as a data processor, while the competent authorities of the Member States act as data controllers under Regulation (EU) 2018/1725 of the European Parliament and of the Council (8) and Regulation (EU) 2016/679 of the European Parliament and of the Council (9), respectively. The EPPO and OLAF’s centralised access to VAT information at Union level should be granted without prejudice to the roles and responsibilities of the competent authorities in the Member States responsible for the application of the laws on VAT in respect of the protection of personal data under Regulation (EU) 2016/679. The EPPO and OLAF are bound by the rules for the protection of personal data under Regulation (EU) 2018/1725, including the principles of proportionality and accountability and the rules on the implementation of appropriate technical and organisational measures and the supervision by the European Data Protection Supervisor. The information subject to targeted searches by the EPPO and OLAF through centralised access consists of information on VAT identification numbers, on intra-Community transactions, on importations exempt from VAT in relation to the special scheme for distance sales of goods imported from third territories or third countries established by Council Directive 2006/112/EC (10) and on importations under customs procedure 42/63, and payment information stored in the central electronic system of payment information established by Regulation (EU) No 904/2010 (CESOP). The information stored within the Eurofisc Transaction Network Analysis (TNA) system is not subject to targeted searches by the EPPO or OLAF.

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Source: EUR-Lex (Cellar) · retrieved 2026-10-14 · Text as adopted (Official Journal); later amendments are not incorporated in this text.