Article 15

Council Regulation (EEC) No 218/92 of 27 January 1992 on administrative cooperation in the field of indirect taxation (VAT) · European Union

This Regulation shall enter into force on the third day following its publication in the Official Journal of the European Communities. No exchange of information under this Regulation shall take place before 1 January 1993. This Regulation shall be binding in its entirety and directly applicable in all Member States.

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Source: EUR-Lex (Cellar) · retrieved 2026-11-10 · Text as adopted (Official Journal); later amendments are not incorporated in this text.