Two people have been convicted in Germany over a large-scale VAT carousel fraud scheme involving electronics, the European Public Prosecutor’s Office (EPPO) said. EPPO prosecutors in Hamburg said the criminal organisation was behind VAT fraud carried out through the trade of electronic products across multiple EU Member States. The scheme relied on VAT carousel fraud, a form of tax manipulation that involves turning VAT payments into false or non-realised liabilities as goods move between parties. EPPO said its Hamburg office secured the convictions of two members of the organisation responsible for the cross-border electronics fraud. The latest status is that the case has reached the conviction stage, with EPPO securing the court outcomes in Germany.