# 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, Division 5.1.3.1: Agreement


The following table illustrates the maximum transmission deadline or answer time for the exchange of forms as defined in the legislation.
Table 6
Performance EoF
CCN/Mail mailbox
Form
Deadline
VIESCLO
Exchange of Information under Articles 7, 10, 12 and 18 of the Agreement
General exchanges
The 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).
However 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).
VIESCLO
Exchange of Information under Articles 7, 10, 12 and 18 of the Agreement
Request for notification
Request for notification with immediate answer (Article 12 of the Agreement).
TAXFRAUD
Exchange of Information under Articles 7, 10, 12 and 18 of the Agreement
Anti-fraud exchanges
Missing trader information shall be sent as soon as the information becomes available.
TAXAUTO
Automatic exchanges
The categories of information subject to automatic exchange, in accordance with Article 11 of the Agreement, are to be determined by the Joint Committee.
REC-A-CUST; REC-B-VAT;
REC-C-EXCISE;
REC-D-INCOME-CAP;
REC-E-INSUR;
REC-F-INHERIT-GIFT;
REC-G-NAT-IMMOV;
REC-H-NAT-TRANSP;
REC-I-NAT-OTHER;
REC-J-REGIONAL;
REC-K-LOCAL; REC-L-OTHER; REC-M-AGRI
Request for information under Art. 22 of the Agreement
Request for notification under Art. 25 of the Agreement
Request for recovery under Art. 27 of the Agreement
Request for precautionary measures under Art. 33 of the Agreement
Request for information:
acknowledgment of receipt within 7 calendar days;
update at the end of 6 months from the date of acknowledgment.
Request for notification:
acknowledgment of receipt within 7 calendar days.
Request for recovery and request for precautionary measures:
acknowledgment of receipt within 7 calendar days;
update at the end of every 6 months from the date of acknowledgment.

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Source: 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. (the official version)
Page: https://openlegislation.uk/eu-decision-2019-425/schedule-ANNEX I/division-5./division-5.1./division-5.1.3./division-5.1.3.1.
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.