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
In force: In force since 1 Nov 2010 · CELEX 32010R0904
Procedure: Regulation
Last activity: 7 Oct 2010

6 acts

Delegated and implementing acts beneath it

By status: 6 published.

Act	Kind	Status	Adoption
Commission Implementing Regulation (EU) 2023/2184	Implementing · Regulation	Published
Commission Implementing Regulation (EU) 2022/1504	Implementing · Regulation	Published
Commission Implementing Regulation (EU) 2021/2007	Implementing · Regulation	Published
Commission Implementing Regulation (EU) 2021/1218	Implementing · Regulation	Published
Commission Delegated Regulation (EU) 2017/582	Implementing · Regulation	Published	Q4 2020
Commission Delegated Regulation (EU) 2014/1398	Implementing · Regulation	Published	Q3 2019

Titles link to EUR-Lex where the act has been published.

Summary

Generated

Council 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: EUR-Lex. Record as of 14 Sept 2026. Something wrong on this page? Report an error.

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