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Council Regulation (EU) No 904/2010 of 7 October 2010 on administrative cooperation and combating fraud in the field of value added taxRecitalsChapter I General provisions (arts. 1-6) Article 1Article 2Article 3Article 4Article 5Article 6Chapter II Exchange of information on request (arts. 7-12)Section 1 Request for information and for administrative enquiries (arts. 7-9)Article 7Article 8Article 9Section 2 Time limit for providing information (arts. 10-12)Article 10Article 11Article 12Chapter III Exchange of information without prior request (arts. 13-15)Article 13Article 14Article 15Chapter IV Feedback (art. 16)Article 16Chapter V Collection, storage and exchange of specific information (arts. 17-24f)Section 1 Automated access to specific information stored in national electronic systems (arts. 17-24)Article 17Article 18Article 19Article 20Article 21Article 21aArticle 22Article 23Article 24Section 2 The central electronic system of payment information (arts. 24a-24f)Article 24aArticle 24bArticle 24cArticle 24dArticle 24eArticle 24fChapter VI Request for administrative notification (arts. 25-27)Article 25Article 26Article 27Chapter VII Presence in administrative offices and during administrative enquiries and administrative enquiries carried out jointly (art. 28)Article 28Chapter VIII Simultaneous controls (arts. 29-30)Article 29Article 30Chapter IX Providing information to taxable persons (arts. 31-32)Article 31Article 32Chapter X Eurofisc (arts. 33-37)Article 33Article 34Article 35Article 36Article 37Chapter Xa Provisions concerning the special scheme in Chapter 1 of Title XII of Directive 2006/112/EC (arts. 37a-37b)Article 37aArticle 37bChapter XI Provisions concerning the special schemes in Chapter 6 of Title XII of Directive 2006/112/EC (arts. 38-47l)Section 1 Provisions applicable until 31 December 2014 (arts. 38-42)Article 38Article 39Article 40Article 41Article 42Section 2 Provisions applicable from 1 January 2015 until 30 June 2021 (arts. 43-47)Article 43Article 44Article 45Article 46Article 47Section 3 Provisions applicable from 1 July 2021 (arts. 47a-47l)Subsection 1 General provision (art. 47a)Article 47aSubsection 2 Exchange of infor mation (arts. 47b-47g)Article 47bArticle 47cArticle 47dArticle 47eArticle 47fArticle 47gSubsection 3 Control of transactions and taxable persons (arts. 47h-47j)Article 47hArticle 47iArticle 47jSubsection 4 Statistical information (art. 47k)Article 47kSubsection 5 Conferral of implementing powers (art. 47l)Article 47lChapter XII Exchange and conservation of information in the context of the procedure for the refund of vat to taxable persons not established in the member state of refund but established in another member state (art. 48)Article 48Chapter XIII Relations with the commission and other institutions, bodies, offices and agencies of the union (art. 49) Article 49Chapter XIV Relations with third countries (art. 50)Article 50Chapter XV Conditions governing the exchange of information (arts. 51-57) Article 51Article 52Article 53Article 54Article 55Article 56Article 57Chapter XVI Final provisions (arts. 58-62) Article 58Article 59Article 60Article 61Article 62Annex IAnnex IIAnnex IIIDone at
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Version status: Applicable | Document consolidation status: Updated to reflect all known changes
Version date: 1 January 2012 - onwards
Version 3 of 3

Article 38

The following provisions shall apply concerning the special scheme provided for in Chapter 6 of Title XII of Directive 2006/112/EC. The definitions contained in Article 358 of that Directive shall also apply for the purpose of this Chapter.

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