(1a)

VAT fraud is often linked with organised crime and a very small number of those organised networks can be responsible for billions of euro in cross-border VAT fraud, affecting not only revenue collection in Member States but also having a negative impact on the Union’s own resources. Therefore, Member States have a shared responsibility for the protection of the VAT revenue of all Member States.

(2)

Carrying out an administrative enquiry is often necessary to combat VAT fraud in particular when the taxable person is not established in the Member States where the tax is due. To ensure the proper enforcement of VAT and to avoid duplication of work and administrative burden of tax authorities and business , where at least two Member States consider that an administrative enquiry into the amounts declared by a taxable person non-established on their territory but taxable therein , is necessary, the Member State where the taxable person is established should undertake the enquiry and the requiring Member States should assist the Member State of establishment by taking part actively in the enquiry.

(2)

An administrative enquiry is often necessary to combat VAT fraud, in particular when the taxable person is not established in the Member State where the tax is due. To ensure the proper enforcement of VAT, to avoid duplication of work and to reduce the administrative burden on tax authorities and businesses , an administrative enquiry needs to be carried out into the amounts declared by a taxable person who is not established on their territory but is taxable therein. The Member State where the taxable person is established must undertake the enquiry and the requiring Member State(s) must assist the Member State of establishment by actively taking part in the enquiry.

(11)

For the purpose of ensuring the effective and efficient monitoring of VAT on cross-border transactions, Regulation (EU) No 904/2010 provides for the presence of officials in administrative offices and during administrative enquiries in other Member States. In order to strengthen the capacity of tax authorities to check cross-border supplies, there should be joint audits enabling officials from two or more Member States to form a single audit team and actively take part in a joint administrative enquiry.

(11)

For the purpose of ensuring the effective and efficient monitoring of VAT on cross-border transactions, Regulation (EU) No 904/2010 provides for the presence of officials in administrative offices and during administrative enquiries in other Member States. In order to strengthen the capacity of tax authorities by providing them with enhanced technical and human resources to check cross-border supplies, there should be joint audits enabling officials from two or more Member States to form a single audit team and actively take part in a joint administrative enquiry , in a cooperative and productive spirit and on terms to be agreed by the Member States in order to detect and counter cross-border VAT fraud which is currently eroding the tax bases of Member States .

(13)

In order to combat the most serious cross-border fraud schemes, it is necessary to clarify and strengthen the governance, tasks and functioning of Eurofisc. Eurofisc liaison officials should be able to access, exchange, process and analyse all necessary information swiftly and coordinate any follow-up actions. It is also necessary to strengthen the cooperation with other authorities involved in the fight against VAT fraud at Union level, in particular through the exchange of targeted information with Europol and the European Anti-Fraud Office. Therefore, Eurofisc liaison officials should be able to share, spontaneously or on foot of a request, information and intelligence with Europol and the European Anti-Fraud Office. This would enable Eurofisc liaison officials to receive data and intelligence held by Europol and the European Anti-Fraud Office in order to identify the real perpetrators of the VAT fraud activities.

(13)

In order to combat the most serious cross-border fraud schemes, it is necessary to clarify and strengthen the governance, tasks and functioning of Eurofisc. Eurofisc liaison officials should be able to access, exchange, process and analyse all necessary information swiftly and coordinate any follow-up actions. It is also necessary to strengthen the cooperation with other authorities involved in the fight against VAT fraud at Union level, in particular through the exchange of targeted information with Europol and the European Anti-Fraud Office. Therefore, Eurofisc liaison officials should share, spontaneously or on foot of a request, information and intelligence with Europol, the European Anti-Fraud Office , and, for participating Member States, the European Public Prosecutor’s Office, especially for suspicion of VAT fraud above a certain amount . This would enable Eurofisc liaison officials to receive data and intelligence held by Europol and the European Anti-Fraud Office in order to identify the real perpetrators of the VAT fraud activities.

(15)

Organising the forwarding of requests for VAT refunds — pursuant to Article 5 of Council Directive 2008/9/EC (35) offers an opportunity to reduce the administrative burden for the competent authorities to recover unpaid VAT debts in the Member State of establishment.

(15)

Organising the forwarding of requests for VAT refunds — pursuant to Article 5 of Council Directive 2008/9/EC (35) offers an opportunity to reduce the administrative burden for the competent authorities to recover unpaid tax liabilities in the Member State of establishment.

(16)

To protect the financial interests of the Union against serious cross-border VAT fraud, the Member States participating in the European Public Prosecutor’s Office should communicate to that office, including via Eurofisc liaisons officials, information on the most serious VAT offences as referred to in Article 2(2) of Directive (EU) 2017/1371 of the European Parliament and of the Council (36).

(16)

To protect the financial interests of the Union against serious cross-border VAT fraud, the Member States participating in the European Public Prosecutor’s Office should communicate to that office in a timely manner , including via Eurofisc liaisons officials, information on the most serious VAT offences as referred to in Article 2(2) of Directive (EU) 2017/1371 of the European Parliament and of the Council (36).

(18)

The Commission may have access to the information communicated or collected pursuant to Regulation (EU) No 904/2010 only in so far as it is necessary for care, maintenance and development of the electronic systems hosted by the Commission and used by the Member States for the purpose of this Regulation.

(18)

The Commission should have access to the information communicated or collected pursuant to Regulation (EU) No 904/2010 in so far as it is necessary for care, maintenance and development of the electronic systems hosted by the Commission and used by the Member States for the purpose of this Regulation , and to ensure the proper implementation of this Regulation . In addition, it should be possible for the Commission to conduct visits in Member States to evaluate how the administrative cooperation arrangements work.

(19)

For the purposes of this Regulation, it is appropriate to consider limitations on certain rights and obligations laid down by Regulation (EU) 2016/679 of the European Parliament and of the Council (37) in order to safeguard the interests referred to in Article 23(1)(e) of that Regulation. Such limitations are necessary and proportionate in view of the potential loss of revenue for Member States and the crucial importance of making information available in order to combating fraud effectively.

(19)

For the purposes of this Regulation, it is appropriate to consider limitations on certain rights and obligations laid down by Regulation (EU) 2016/679 of the European Parliament and of the Council (37) in order to safeguard the interests referred to in Article 23(1)(e) of that Regulation. Such limitations are necessary and proportionate in view of the potential loss of revenue for Member States and the crucial importance of making information available in order to combating fraud effectively. Such limitations, however, should not go beyond what is strictly necessary to achieve that objective and must meet the high standards required by Article 52(1) of the Charter of Fundamental Rights of the European Union. In addition, any future implementing acts to this Regulation should comply with the data protection requirements laid down in the Regulation (EU) 2016/679 and Regulation (EC) No 45/2001 of the European Parliament and of the Council (37a).

(20a)

Given the low number of Member States publishing estimates of VAT losses due to intra-community fraud, having comparable data on intra-Community VAT fraud would contribute to better targeted cooperation between Member States. Therefore, the Commission, together with the Member States, should develop a common statistical approach to quantify and analyse VAT fraud.

(a)

on the grounds provided for in Article 54(1), assessed by the requested authority in conformity with a statement of best practices concerning the interaction of this paragraph and Article 54(1), to be adopted in accordance with the procedure provided for in Article 58(2);

(b)

on the grounds provided for in paragraphs 2, 3 and 4 of Article 54;

(c)

on the grounds that the requested authority had already supplied the requesting authority with information on the same taxable person as a result of an administrative enquiry held less than two years previously.

(1a)

(2a)

(e)

information as regards the status of a certified taxable person pursuant to Article 13a of Directive 2006/112/EC, as well as the date on which that status was granted, refused and withdrawn.

(e)

information regarding the status of a certified taxable person pursuant to Article 13a of Directive 2006/112/EC, as well as the date on which that status was granted, refused and withdrawn.

(f)

information which it collects pursuant to points (a) and (b) of Article 143(2) of Directive 2006/112/EC, as well as the country of origin, the country of destination, the commodity code, the currency, the total amount, the exchange rate, the prices of the individual items and the net weight.

(f)

information which it collects pursuant to points (a) and (b) of Article 143(2) of Directive 2006/112/EC, as well as the country of origin, the exporter’s identification data, the country of destination, the commodity code, the currency, the total amount, the exchange rate, the item price and the net weight.

(i)

access is in connection with an investigation into suspected fraud or is to detect or identify perpetrators of fraud;

(i)

access is in connection with an investigation into suspected fraud or is to detect or identify perpetrators of fraud and serious misconduct ;

(ii)

access is through a Eurofisc liaison official, as referred to in Article 36(1), who holds a personal user identification for the electronic systems allowing access to this information.

(ii)

access is through a Eurofisc liaison official, as referred to in Article 36(1), who holds a personal user identification for the electronic systems allowing access to this information and the register of certified taxable persons .

(a)

the VAT identification numbers issued by the Member State receiving the information;

(a)

the VAT identification numbers issued by the Member State receiving the information and the register of certified taxable persons ;

(c)

the country of origin, the country of destination, the commodity code, the currency, the total amount, the exchange rate, the prices of the individual items and the net weight of the imported goods followed by an intra-Community supply of goods from each person referred to in point (b) to each person holding a VAT identification number referred to in point (a);

(c)

the country of origin, the country of destination, the commodity code, the currency, the total amount, the exchange rate, the item price and the net weight of the imported goods followed by an intra-Community supply of goods from each person referred to in point (b) to each person holding a VAT identification number referred to in point (a);

(d)

the country of origin, the country of destination, the commodity code, the currency, the total amount, the exchange rate, the prices of the individual items and the net weight of the imported goods followed by an intra-Community supply of goods from each person referred to in point (b) to each person holding a VAT identification number issued by another Member State under the following conditions:

(d)

the country of origin, the country of destination, the commodity code, the currency, the total amount, the exchange rate, the item price and the net weight of the imported goods followed by an intra-Community supply of goods from each person referred to in point (b) to each person holding a VAT identification number issued by another Member State under the following conditions:

(i)

access is in connection with an investigation into suspected fraud or is to detect or identify perpetrators of fraud;

(i)

access is in connection with an investigation into suspected fraud or is to detect or identify perpetrators of fraud and serious misconduct ;

(i)

access is in connection with an investigation into suspected fraud or is to detect or identify perpetrators of fraud;

(i)

access is in connection with an investigation into suspected fraud or is to detect or identify perpetrators of fraud and serious misconduct ;

(b)

carry out and coordinate the swift multilateral exchange and the joint processing and analysis of targeted information in the subject areas in which Eurofisc operates (‘Eurofisc working fields’);

(b)

carry out and coordinate the swift multilateral exchange and the joint processing and analysis of targeted information on cross-border fraud schemes in the subject areas in which Eurofisc operates (‘Eurofisc working fields’);

(d)

coordinate participating Member States’ administrative enquiries into the suspects and perpetrators of fraud identified by the Eurofisc liaison officials as referred to in Article 36(1).

(d)

coordinate participating Member States’ administrative enquiries of fraud identified by the Eurofisc liaison officials as referred to in Article 36(1).

(18a)

(18b)