(c)

to aggregate information collected pursuant to Article 213 of Directive 2006/112/EC in respect of persons to whom a VAT identification number was issued and to make the following details accessible to the officials or electronic systems referred to in Article 24k of this Regulation: the total value of all intra-Community supplies of goods and the total value of all intra-Community supplies of services to persons holding a VAT identification number issued by a Member State by all operators identified for the purposes of VAT in each other Member State; the VAT identification numbers of the persons who carried out the supplies of goods and services referred to in point (i); the total value of the supplies of goods and services referred to in point (i) from each person referred to in point (ii) to each person holding a VAT identification number issued by a Member State; and the total value of the supplies of goods and services referred to in point (i) from each person referred to in point (ii) to each person holding a VAT identification number issued by another Member State;

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Source: EUR-Lex (Cellar) · retrieved 2026-10-14 · Text as adopted (Official Journal); later amendments are not incorporated in this text.