International cooperation on VAT helps detect fraudsters and enforce VAT collection. This is important for the EU, particularly when it comes to the EU’s neighbouring countries, main trading partners and countries that are leaders in e-commerce. Mutual administrative assistance with non-EU countries is thus a logical and necessary part of a wide range of tools that ensure compliance, prevent fraud and help enforce the collection of missing VAT.
The EU has international agreements with Norway and the United Kingdom in the field of administrative cooperation for the exchange of information, fighting against VAT fraud and tax debt recovery assistance.
Norway
The EU-Norway Agreement on administrative cooperation, fight against fraud and assistance on recovery of claims in the field of VAT entered into force on 1 September 2018. The agreement was amended on 1 August 2025 to align with developments in EU law.
The agreement reflects the administrative cooperation tools laid down in Council Regulation (EU) No 904/2010 on administrative cooperation and the fight against fraud in the field of VAT, and Council Directive 2010/24/EU on mutual assistance for the recovery of claims relating to taxes, duties and other measures, with the exclusion of mutual access to electronic databases and systems.
The agreement is the first of its type between the EU and a third country. It allows the tax authorities of the EU and Norway to exchange information and carry out joint activities to fight VAT fraud.
Article 41 of the agreement sets up a Joint Committee composed of representatives of both parties to ensure the proper functioning and implementation of the Agreement. The Joint Committee meets every second year. The 4th meeting was hosted by Norway in Oslo on 18 November 2025.
Legal texts:
- Agreement between the European Union and the Kingdom of Norway on administrative cooperation, combating fraud and recovery of claims in the field of value added tax
- Amendment – Agreement between the European Union and the Kingdom of Norway amending the Agreement between the European Union and the Kingdom of Norway on administrative cooperation, combating fraud and recovery of claims in the field of value added tax
United Kingdom
The Trade Cooperation Agreement (TCA) between the European Union and the European Atomic Energy Community, of the one part, and the United Kingdom of Great Britain and Northern Ireland, of the other part, includes a protocol that establishes administrative cooperation in the field of VAT and mutual assistance for the recovery of claims relating to taxes and duties. This enables the authorities of EU countries and the United Kingdom to assist each other to ensure compliance with VAT legislation, protect VAT revenue and recover tax-related claims.
In terms of VAT administrative cooperation, the protocol lays down rules and procedures to ensure effective exchange of information between the EU and the UK, including spontaneous exchanges of information and various forms of administrative enquiries, similar to what is currently available between EU countries.
In terms of tax debt recovery, the main elements in place between EU countries are also available for all indirect taxes (VAT, customs and excise duties). Moreover, the communication network and standard forms may also be used for recovery assistance with other taxes if there is another legal basis for such assistance.
Article 8(k) of the TCA sets up a committee, the Trade Specialised Committee on Administrative Cooperation in VAT and Recovery of Taxes and Duties, to address matters covered by the Protocol. It is composed of representatives of both parties and meets on a yearly basis. The last meeting was hosted by the United Kingdom in London on 2 October 2025.
Legal texts: