{
  "url": "https://openlegislation.uk/eu-regulation-2010-904/annex-III",
  "json_url": "https://openlegislation.uk/eu-regulation-2010-904/annex-III.json",
  "legislation": "eur/2010/904",
  "legislation_title": "Council Regulation (EU) No 904/2010 of 7 October 2010 on administrative cooperation and combating fraud in the field of value added tax (recast)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2010-904",
  "path": "annex/III",
  "kind": "annex",
  "number": "III",
  "heading": null,
  "text": "CORRELATION TABLE\nRegulation (EC) No 1798/2003\nThis Regulation\nFirst and second subparagraphs of Article 1(1)\nFirst and second subparagraphs of Article 1(1)\nThird subparagraph of Article 1(1)\n—\nFourth subparagraph of Article 1(1)\nArticle 1(4)\nArticle 1(2)\nArticle 1(3)\nArticle 2(1)(1)\nArticle 3\nArticle 2(1)(2)\nArticle 2(1)(a)\nArticle 2(1)(3)\nArticle 2(1)(b)\nArticle 2(1)(4)\nArticle 2(1)(c)\nArticle 2(1)(5)\nArticle 2(1)(d)\nArticle 2(1)(6)\nArticle 2(1)(e)\nArticle 2(1)(7)\nArticle 2(1)(f)\nArticle 2(1)(8)\nArticle 2(1)(g)\nArticle 2(1)(9)\nArticle 2(1)(h)\nArticle 2(1)(10)\nArticle 2(1)(i)\nArticle 2(1)(11)\nArticle 2(1)(j)\nArticle 2(1)(12)\nArticle 2(1)(k)\nArticle 2(1)(13)\nArticle 2(1)(l)\nArticle 2(1)(14)\n—\nArticle 2(1)(15)\nArticle 2(1)(m)\nArticle 2(1)(16)\nArticle 2(1)(n)\nArticle 2(1)(17)\n—\nArticle 2(1)(18)\nArticle 2(1)(p)\nArticle 2(1)(19)\nArticle 2(1)(q)\nArticle 2(2)\nArticle 2(2)\nArticle 3(1)\n—\nArticle 3(2)\nArticle 4(1)\nArticle 3(3)\nArticle 4(2)\nArticle 3(4)\nArticle 4(3)\nArticle 3(5)\nArticle 4(4)\nArticle 3(6)\nArticle 5\nArticle 3(7)\nArticle 6\nArticle 4\n—\nArticle 5(1)\nArticle 7(1)\nArticle 5(2)\nArticle 7(2)\nArticle 5(3)\nUp to 31 December 2014: Article 7(3)\nFrom 1 January 2015: Article 7(4)\nArticle 5(4)\nArticle 7(5)\nArticle 6\nArticle 8\nArticle 7\nArticle 9\nArticle 8\nArticle 10\nArticle 9\nArticle 11\nArticle 10\nArticle 12\nArticle 11\nArticle 28\nArticle 12\nArticle 29\nArticle 13\nArticle 30\nArticle 14\nArticle 25\nArticle 15\nArticle 26\nArticle 16\nArticle 27\nArticle 17 first subparagraph\nArticle 13(1)\nArticle 17 second subparagraph\nArticle 14(2)\nArticle 18\nFirst subparagraph of Article 14(1)\nArticle 19\n—\nArticle 20\n—\nArticle 21\nSecond subparagraph of Article 14(1)\nFirst subparagraph of Article 22(1)\nArticle 17(1)(a)\nSecond subparagraph of Article 22(1)\nArticle 18\nArticle 22(2)\nArticle 19\nFirst paragraph of Article 23\nArticle 21(2)(a) and (b)\nSecond paragraph of Article 23\nSecond subparagraph of Article 21(2)\nFirst paragraph of Article 24, point (1)\nArticle 21(2)(c)\nFirst paragraph of Article 24, point (2)\nArticle 21(2)(d)\nSecond paragraph of Article 24\nSecond subparagraph of Article 21(2)\nArticle 25(1)\nArticle 20(1)\nArticle 25(2)\nArticle 20(2)\nArticle 25(3)\n—\nArticle 26\nArticle 24 first subparagraph\nArticle 27(1)\nArticle 17(1)(b)\nArticle 27(2)\nArticle 17(1)(b) and Article 21(1)\nArticle 27(3)\nArticle 17(1)(b) and Article 21(1)\nArticle 27(4)\nArticle 31\nArticle 27(5)\nArticle 24\nArticle 28\nUp to 31 December 2014: Article 38\nFrom 1 January 2015: Article 43\nArticle 29\nUp to 31 December 2014: Article 39\nFrom 1 January 2015: Article 44\nArticle 30\nUp to 31 December 2014: Article 40\nFrom 1 January 2015: Article 45\nArticle 31\nArticle 17(1)(d)\nArticle 32\nUp to 31 December 2014: Article 41\nFrom 1 January 2015: Article 46\nArticle 33\nUp to 31 December 2014: Article 42\nFrom 1 January 2015: Article 47\nArticle 34\n—\nArticle 34a\nArticle 48\nArticle 35\nArticle 49\nArticle 36\nArticle 50\nArticle 37\nArticle 51(1)\nArticle 38\nArticle 52\nArticle 39\nArticle 53\nArticle 40\nArticle 54\nArticle 41\nArticle 55\nArticle 42\nArticle 56\nArticle 43\nArticle 57\nArticle 44\nArticle 58\nArticle 45\nArticle 59\nArticle 46\nArticle 60\nArticle 47\nArticle 61\nArticle 48\nArticle 62",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2010/904/annex/III",
    "retrieved_at": "2026-11-01T14:50:35.323950+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."
}