8Article 27(1) of Council Regulation (EC) No 1798/2003 of 7 October 2003 on administrative cooperation in the field of value-added tax and repealing Regulation (EEC) No 218/92 (OJ 2003 L 264, p. 1) provides:‘Each Member State shall maintain an electronic database containing a register of persons to whom VAT identification numbers have been issued in that Member State.’
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.