Recital 16

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

(16) As the systems, infrastructure and technical means facilitating the exchange of VAT information at Union level need to be adapted to allow secure access by the EPPO and OLAF, it is necessary to defer the application of the relevant provisions to enable the Commission, the EPPO and OLAF to make the necessary adaptations. Those adaptations should take into account the date on which the central VIES is expected to become operational and the date on which the legacy system of exchange of VAT information established by Regulation (EU) No 904/2010 is expected to phase out. The EPPO and OLAF should be responsible for the costs of establishing and maintaining the relevant infrastructure and technical means for secure access to VAT information. When examining and evaluating the functioning of the arrangements for administrative cooperation provided for in Regulation (EU) No 904/2010, the Member States and the Commission should pay particular attention to the practical application and impact of the EPPO’s and OLAF’s centralised access to VAT information, including the effectiveness of the relevant systems, infrastructure and technical means.

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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.