Recital 12

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

(12) Access to the information in the central VIES should be provided on a need-to-know basis. Allowing access to sensitive data to those users for which it is foreseeably relevant should be enforced with access permissions and access logs that safeguard the information in the central VIES. That information should not be used for purposes other than the monitoring of the correct application of VAT and the combating of VAT fraud. All users are to be bound by the confidentiality rules laid down in Article 55 of 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.