# Commission Implementing Regulation (EU) No 79/2012 of 31 January 2012 laying down detailed rules for implementing certain provisions of Council Regulation (EU) No 904/2010 concerning administrative cooperation and combating fraud in the field of value added tax (recast), Article 2: Categories of information to be exchanged without prior request

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

The categories of information subject to automatic exchange, in accordance with Article 13 of Regulation (EU) No 904/2010, shall be the following:
(1) information on non-established traders;
(2) information on new means of transport.

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Source: https://www.legislation.gov.uk/eur/2012/79/article/2 (the official version)
Page: https://openlegislation.uk/eu-regulation-2012-79/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.