Article 6

1. The competent authority of each Member State shall maintain an electronic data base which shall contain a register of persons to whom value added tax identification numbers have been issued in that Member State. 2. At any time the competent authority of a Member State may obtain directly or have communicated to it, from the data collected in accordance with Article 4 (1), confirmation of the validity of the value added tax identification number under which a person effected or received an intra-Community supply of goods or of services. On specific request the requested authority shall also communicate the date of issue and, where appropriate, the date of cessation of the validity of the value added tax identification number. 3. Where it is so requested a competent authority shall also provide without delay the name and address of the person to whom a number has been issued, provided that such information is not stored by the applicant authority with a view to its possible use at some future time. 4. The comptent authority of each Member State shall ensure that persons involved in the intra-Community supply of goods or of services are allowed to obtain confirmation of the validity of the value added tax identification number of any specified person. 5. Where, for purposes of the application of this Article, the competent authorities of the Member States keep information in electronic data bases and exchange such information by electronic means they shall take all measures necessary to ensure compliance with Article 9. TITLE III Conditions governing the exchange of information

← 2. · All articles · 1. →

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