Launched in 2010, the Eurofisc network was set up to combat cross-border VAT fraud in the EU. The network comprises of liaison officials from the 27 Member States and Norway.
Eurofisc has the following mandate:
- joint processing and analysis of data
- coordination of follow-up actions
- access to customs data on VAT exempt importations
- the possibility to exchange information directly with Europol and OLAF
Based on the information shared within the Eurofisc network and after analysis of the available data, Eurofisc liaison officials can take appropriate action at national level, such as proceeding with requests for information, audits or deregistration of VAT numbers.
In 2019, Eurofisc started using an electronic system, the Transaction Network Analysis (TNA) tool, to rapidly exchange and jointly process VAT data. TNA enables Eurofisc to detect suspicious networks earlier and more efficiently. It also provides a platform for cooperation and information exchange between national tax officials, allowing Eurofisc officials to cross-check information with criminal records, databases and information held by Europol and OLAF, the EU's anti-fraud agency, and to coordinate cross-border investigations.
