VAT Administrative Cooperation and Anti-Fraud Regulation (Recast)
Proposal for a COUNCIL REGULATION on administrative cooperation and combating fraud in the field of value added tax (Recast)
- Stage
- In force, reached 12 Oct 2010
- In force
- In force since 1 Nov 2010 · CELEX 32010R0904
- Procedure
- Regulation · Consultation procedure
- Last activity
- 1 Nov 2010
Delegated and implementing acts beneath it
By status: 12 published.
Titles link to EUR-Lex where the act has been published.
Documents
Newest first. Each opens at its source.
- Report · A7-0061/2010Parliament
- Text adopted · OJ L 268 12.10.2010, p. 0001Commission
- Report · PE430.982Parliament
- Amendments · PE438.380Parliament
- Text adopted · Regulation 2010/0904Commission
- Text adopted · SP(2010)3805Parliament
- Text adopted · T7-0091/2010Parliament
Summary
GeneratedCouncil Regulation (EU) No 904/2010 (recast) governs administrative cooperation and fraud combat in the VAT field, setting rules for Member States to exchange information electronically and assist each other. It applies from 1 January 2012, with specific provisions phased in later. The regulation affects national tax authorities, taxable persons, and payment service providers.
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Sources: EP Legislative Observatory · EU Law Tracker · EUR-Lex. Record as of 30 Sept 2026. Something wrong on this page? Report an error.
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