Recital 6

(6) Furthermore, with regard to VAT identification information in the central VIES, Member States should adopt measures to ensure that the respective Member State assesses whether the data provided by taxable persons for their identification for VAT purposes in accordance with Article 214 of Directive 2006/112/EC are complete and accurate. Moreover, Member States should ensure that the VAT identification number is shown as invalid in the central VIES where a taxable person fails to respect the obligations to communicate data, where the economic activity has ceased or where the competent authority considers that the taxable person has ceased such activity.

← Recital 5 · All articles · Recital 7 →

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