During its meeting of October 2, 2018 the Economic and Financial Affairs (ECOFIN) Council adopted measures to strengthen administrative cooperation and to improve the prevention of VAT fraud.


The purpose of the regulation is to tackle the most widespread forms of cross-border fraud by improving how tax administrations cooperate amongst themselves and with other law enforcement bodies.


Based on Article 3 of the regulation the regulation will enter into force twenty days after its publication in the Official Journal of the European Union, with most of the provisions being applied as of 1 January 2020.


Click here to be forwarded to the text of the COUNCIL REGULATION amending Regulations (EU) No 904/2010 and (EU) 2017/2454 as regards measures to strengthen administrative cooperation in the field of value added tax as adopted by the ECOFIN Council on October 2, 2018.



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