2.

From the data collected in accordance with paragraph 1, the competent authority of a Member State shall obtain directly and without delay from each Member State, or may have direct access to, the following information: the value added tax identification numbers issued by the Member State receiving the information, and the total value of all intra-Community supplies of goods made to the persons to whom those numbers were issued by all operators identified for the purposes of value added tax in the Member State providing the information; the values shall be expressed in the currency of the Member State providing the information and shall relate to calendar quarters.

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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.