# Council Regulation (EU) No 904/2010 of 7 October 2010 on administrative cooperation and combating fraud in the field of value added tax (recast), Article 17

Extent: E+W+S+N.I.

1. Each Member State shall store in an electronic system the following information:
(a) information which it collects pursuant to Chapter 6 of Title XI of Directive 2006/112/EC;
(b) data on the identity, activity, legal form and address of persons to whom it has issued a VAT identification number, collected pursuant to Article 213 of Directive 2006/112/EC, as well as the date on which that number was issued;
(c) data on VAT identification numbers it has issued which have become invalid, and the dates on which those numbers became invalid; and
(d) information which it collects pursuant to Articles 360, 361, 364 and 365 of Directive 2006/112/EC as well as, from 1 January 2015, information which it collects pursuant to Articles 369c, 369f and 369g of that Directive; and
(f) information which it collects pursuant to points (a) and (b) of Article 143(2) of Directive 2006/112/EC, as well as the country of origin, the country of destination, the commodity code, the currency, the total amount, the exchange rate, the item price and the net weight.
2. The Commission shall adopt by means of implementing acts the technical details concerning the automated enquiry of the information referred to in points (а) to (f) of paragraph 1 of this Article. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 58(2).
3. The Commission shall determine by means of implementing acts the data elements of the information referred to in point (f) of paragraph 1 of this Article. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 58(2).

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Source: https://www.legislation.gov.uk/eur/2010/904/article/17 (the official version)
Page: https://openlegislation.uk/eu-regulation-2010-904/article-17
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.