Recital 15

(15) The data volume and the frequency of data transmissions to the central VIES render the automation of the information flows from the central VIES to national electronic systems necessary. Such automation should also provide for an efficient and secure machine-to-machine communication channel, and should ensure that there is no longer a need for human intervention when accessing shared data. National electronic systems that transmit information to the central VIES should therefore also have access to the information stored in the central VIES, including the processed and aggregated information for VAT control purposes and for the fight against VAT fraud.

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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.