The VAT Regulation on administrative cooperation (Regulation 1798/2003) is being substantially amended to enhance exchange of information and cooperation between tax authorities to counter fraud.

Among the main changes are:

• Eurofisc – the establishment of a new operational structure to facilitate the exchange of information between Member States and coordinate risk.
• Joint responsibility among Member States for the protection of tax receipts.
• The granting of direct access to Member States to taxpayer databases maintained by other Member States, within defined parameters.