Administrative cooperation & combating VAT fraud (recast)

This procedure updates the rules for how EU member states work together to prevent and fight Value Added Tax (VAT) fraud. By improving the exchange of information and coordination between national tax authorities, the EU aims to protect its budget and ensure fair competition within the single market.

This affects national tax administrations and businesses operating across borders. It introduces stricter reporting requirements and more efficient tools for authorities to detect missing trader fraud and other tax evasion schemes.