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

This Regulation lays down the ways in which the administrative authorities in the Member States responsible for the application of laws on value added tax shall cooperate with each other and with the Commission to ensure compliance with those laws. To that end it lays down procedures for the exchange of value added tax information on intra-Community transactions by electronic means and any subsequent exchange of information between Member States' competent authorities.

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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.