EU Member States cooperate administratively in the field of VAT to ensure correct application of rules on cross-border transactions. Council Regulation (EU) No 904/2010 provides tools for VAT cooperation, including spontaneous exchange of information, exchange of information on request, automatic exchange of information, joint audits, and the Eurofisc network to combat cross-border VAT fraud. The Eurofisc network, established in 2010, allows liaison officials from Member States and Norway to take action at national level based on shared information. Eurofisc is also mandated to coordinate follow-up actions and exchange information directly with Europol and OLAF. The European Commission supports Eurofisc with technical and financial assistance, including two technological tools for rapid exchange and joint processing of VAT data.
Source taxation-customs.ec.europa.eu
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