1.
Council Regulation (EEC) No 218/92 of 27 January 1992 on administrative cooperation in the field of indirect taxation (VAT) · European Union
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.
← Article 6 · All articles · 2. →
Source: EUR-Lex (Cellar) · retrieved 2026-11-10 · Text as adopted (Official Journal); later amendments are not incorporated in this text.