{
  "url": "https://openlegislation.uk/eu-decision-2019-425/schedule-ANNEX I/division-5./division-5.1./division-5.1.3./division-5.1.3.1.",
  "json_url": "https://openlegislation.uk/eu-decision-2019-425/schedule-ANNEX I/division-5./division-5.1./division-5.1.3./division-5.1.3.1..json",
  "legislation": "eudn/2019/425",
  "legislation_title": "Council Decision (EU) 2019/425 of 12 March 2019 on the position to be taken on behalf of the European Union within the Joint Committee established by the Agreement between the European Union and the Kingdom of Norway on administrative cooperation, combating fraud and recovery of claims in the field of value added tax",
  "legislation_url": "https://openlegislation.uk/eu-decision-2019-425",
  "path": "schedule/ANNEX I/division/5./division/5.1./division/5.1.3./division/5.1.3.1.",
  "kind": "division",
  "number": "5.1.3.1",
  "heading": "Agreement",
  "text": "The following table illustrates the maximum transmission deadline or answer time for the exchange of forms as defined in the legislation.\nTable 6\nPerformance EoF\nCCN/Mail mailbox\nForm\nDeadline\nVIESCLO\nExchange of Information under Articles 7, 10, 12 and 18 of the Agreement\nGeneral exchanges\nThe time limit for providing information is as quickly as possible, and no later than 3 months following the date of the request (Article 8 of the Agreement).\nHowever when the requested authority is already in possession of the information the time limit shall be reduced to a maximum period of one month (Article 8 of the Agreement).\nVIESCLO\nExchange of Information under Articles 7, 10, 12 and 18 of the Agreement\nRequest for notification\nRequest for notification with immediate answer (Article 12 of the Agreement).\nTAXFRAUD\nExchange of Information under Articles 7, 10, 12 and 18 of the Agreement\nAnti-fraud exchanges\nMissing trader information shall be sent as soon as the information becomes available.\nTAXAUTO\nAutomatic exchanges\nThe categories of information subject to automatic exchange, in accordance with Article 11 of the Agreement, are to be determined by the Joint Committee.\nREC-A-CUST; REC-B-VAT;\nREC-C-EXCISE;\nREC-D-INCOME-CAP;\nREC-E-INSUR;\nREC-F-INHERIT-GIFT;\nREC-G-NAT-IMMOV;\nREC-H-NAT-TRANSP;\nREC-I-NAT-OTHER;\nREC-J-REGIONAL;\nREC-K-LOCAL; REC-L-OTHER; REC-M-AGRI\nRequest for information under Art. 22 of the Agreement\nRequest for notification under Art. 25 of the Agreement\nRequest for recovery under Art. 27 of the Agreement\nRequest for precautionary measures under Art. 33 of the Agreement\nRequest for information:\nacknowledgment of receipt within 7 calendar days;\nupdate at the end of 6 months from the date of acknowledgment.\nRequest for notification:\nacknowledgment of receipt within 7 calendar days.\nRequest for recovery and request for precautionary measures:\nacknowledgment of receipt within 7 calendar days;\nupdate at the end of every 6 months from the date of acknowledgment.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudn/2019/425/schedule/ANNEX I/division/5./division/5.1./division/5.1.3./division/5.1.3.1.",
    "retrieved_at": "2026-11-01T15:12:47.334120+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}