Article 17 › 1

Each Member State shall store in an electronic system the following information: (a) information which it collects pursuant to Chapter 6 of Title XI of Directive 2006/112/EC; (b) data on the identity, activity, legal form and address of persons to whom it has issued a VAT identification number, collected pursuant to Article 213 of Directive 2006/112/EC, as well as the date on which that number was issued; (c) data on VAT identification numbers it has issued which have become invalid, and the dates on which those numbers became invalid; and (d) information which it collects pursuant to Articles 360, 361, 364, 365, 369c, 369f, 369g, 369o, 369p, 369s and 369t of Directive 2006/112/EC; (e) data on the VAT identification numbers referred to in Article 369q of Directive 2006/112/EC it has issued and, per VAT identification number issued by any Member State, the total value of the imports of goods exempted under Article 143(1), point (ca), of that Directive during each month, per Member State of consumption as defined in Article 369l, second paragraph, point (4), of that Directive; (f) information which it collects pursuant to points (a) and (b) of Article 143(2) of Directive 2006/112/EC, as well as the country of origin, the country of destination, the commodity code, the currency, the total amount, the exchange rate, the item price and the net weight; (g) information which it collects pursuant to Article 284(3) and (4) and Article 284b of Directive 2006/112/EC.

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Source: EUR-Lex CELLAR · retrieved 2026-07-31