Recital 11

Council Regulation (EU) 2025/517 of 11 March 2025 amending Regulation (EU) No 904/2010 as regards the VAT administrative cooperation arrangements needed for the digital age · European Union

(11) To support the competent authorities of Member States in effecting a correct assessment of VAT, monitoring the correct application of VAT, combating VAT fraud and exploiting the synergies between different information systems containing information relevant for VAT purposes, the central VIES should process information received from Member States together with any information communicated or collected pursuant to Regulation (EU) No 904/2010.

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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.