Recital 4

(4) In order to enable Member States to fight VAT fraud more effectively, the Commission should establish an electronic central VAT information exchange system (‘central VIES’) for sharing VAT information. Each Member State should establish a national electronic system to automatically transmit to the central VIES information about intra-Community transactions as reported by the respective suppliers and acquirers in different Member States. Member States should also automatically transmit to the central VIES the VAT identification information of taxable persons making intra-Community transactions, including other VAT identification numbers issued to a person. Furthermore, whenever data are changed, Member States should upload the metadata for tracking the modification time into the central VIES as well.

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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.