Article 24

On the basis of the data stored in accordance with Article 22 and solely in order to prevent a breach of VAT legislation, the competent authority of a Member State shall, wherever it considers it necessary for the control of intra-Community acquisitions of goods, obtain directly and without delay, or have direct access to by electronic means, any of the following information: the VAT identification numbers of the persons who effected the supplies referred to in point 2 of Article 23; and the total value of such supplies from each such person to each person holding a VAT identification number referred to in point 1 of Article 23. The values referred to in point 2 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 2026-10-12 · Text as adopted (Official Journal); later amendments are not incorporated in this text.