# Council Regulation (EEC) No 218/92 of 27 January 1992 on administrative cooperation in the field of indirect taxation (VAT) (repealed)

EU Regulation No 218/1992 · adopted 27 January 1992

Council Regulation (EEC) No 218/92 of 27 January 1992 on administrative cooperation in the field of indirect taxation (VAT) (repealed)

PDFs: Printed copy https://openlegislation.uk/eu-regulation-1992-218/pdf/eur_19920218_adopted_en.pdf; Revised version (1 January 2004) https://openlegislation.uk/eu-regulation-1992-218/pdf/eur_19920218_2004-01-01_en.pdf; Revised version (1 July 2003) https://openlegislation.uk/eu-regulation-1992-218/pdf/eur_19920218_2003-07-01_en.pdf

## Introductory text

Council Regulation (EEC) No 218/92
of 27 January 1992
on administrative cooperation in the field of indirect taxation (VAT) (repealed)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## 1 

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## 2 

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## Title I: Exchange of information — General provisions

## 3 

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## Title II: Exchange of information relating to value added tax in connection with intra-Community transactions

## 4 

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## 5 

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## 6 

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## Title III: Conditions governing the exchange of information

## 7 

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## 8 

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## 9 

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## Title III A: Provisions concerning the special scheme in Article 26c of Directive 77/388/EEC

## 9a 

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## 9b 

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## 9c 

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## 9d 

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## 9e 

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## 9f 

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## Title IV: Consultation and coordination procedures

## 10 

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## 11 

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## 12 

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## Title V: Final provisions

## 13 

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## 14 

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## 15 

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## Signature

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

---
Source: https://www.legislation.gov.uk/eur/1992/218 (the official version)
Page: https://openlegislation.uk/eu-regulation-1992-218
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.

