1         VAT (Value Added Tax)

 

1.1       General information

A VAT authority, responsible for investigations into suspected VAT fraud, needing vehicle information and/or holder-owner information from another Member State.

 

Legal base: Council Regulation (EU) 2018/1541, (EU) 2017/2454
Implementing Regulation 2019-1129

 

Legal retention period: The data retention period should be limited to what is necessary for the purpose of achieving the objectives pursued. But, no longer than ten years. (2018/1541)

 

Data provided to 25-11-2019: No connected Member States yet.

 

1.2       Member State information

 

Service used: yes/no

 

Data retention period:

 

National contact point (NCP), i.e. the organisation that hosts EUCARIS with the purpose of providing VAT information:

Name organisation	Remarks
<name 1>

 

Information providing organization(s), if different from NCP:

Name organisation	Remarks
<name 1>

 

Information requesting organization(s):

Name organisation	Request purpose(s)	Remarks
<name 1>
<name 1>

 

 

1.3       General data information

 

“Name” data of a natural person in VAT always consist of the following name attributes:

Data element		Provided Yes/No[1]	Regarded as personal data Yes/No	Remarks
Surname		Yes
Forenames
Middle name
Other Name
Gender code
Date of birth				The date may be incomplete (if the date of birth of the searched person is not completely known).
Place of birth
Personal identification				Contains an identification number of a natural person.
Type of identification		Yes		Denotes the type of ID number that is provided.
Personal identification number		Yes

 

“Name” data of a legal person (or other than a natural person) in VAT always consist of the following name attributes:

Data element		Provided Yes/No[2]	Regarded as personal data Yes/No	Remarks
Company name		Yes
Company identification				Contains an identification number of a legal person (i.e. a person other than a natural person).
Type of identification		Yes		Denotes the type of company ID number that is provided.
Company identification number		Yes

 

“Address” data in VAT always consist of the following address attributes

Data element		Provided Yes/No[3]	Regarded as personal data Yes/No	Remarks
Care of name				The person receives its mail at the address of another person or a company.
Street name
Street name extra				Contains additional information to the street name, relevant for a correct address.
Street number
Street number annex				Contains additional information to the street number.
Postcode
Place of residence
Country code of address
Printable name of person				Name to be used on an envelope, in the national conventions of the member state.
Printable address of person				Address to be used on an envelope, in the national conventions of the member state.

 

“Vehicle registration” data in VAT always consist of the following registration attributes

Data element		Provided Yes/No[4]	Regarded as personal data Yes/No	Remarks
Vehicle registration number (licence plate)		Yes
Date of first registration (any where)
Start date (actual) registration
End date registration
Vehicle registration data		Yes		Contains the registration data of a specific vehicle
Vehicle registration number (licence plate)		Yes
Date of first registration (any where)
Start date (actual) registration
End date registration
Vehicle signals				Messages about the vehicle status including a start- date and end- date (if applicable)
	Vehicle stolen
	Vehicle registration suspended
	Vehicle registration plates stolen
	Re-registration blocked
	Vehicle exported
	Vehicle registration cancelled due to destruction
	Vehicle de-registered
	Duplicate vehicle registration certificate issued
	Vehicle seriously damaged			Formerly known as ‘waiting for inspection’
	Vehicle registration certificate stolen

 

 

“Vehicle technical” data in VAT always consist of the following technical attributes

Data element	Provided Yes/No[5]	Regarded as personal data Yes/No	Remarks
Vehicle identification number	Yes
Vehicle make
Commercial name
European category code
Vehicle colour code (s)	Yes		For each colour of the vehicle.
Mass of the vehicle in running order			Mass of the vehicle in running order, in kg.

 

 

“Mileage” data in VAT always consist of the following mileage attributes

Data element		Provided Yes/No[6]	Regarded as personal data Yes/No	Remarks
Imported				Indication whether the vehicle has been imported.
Vehicle odometer history
Vehicle odometer history status code		Yes		For each found history status code.
History status code		Yes
Mileage recording(s)				For each recorded mileage
Mileage sequence number
Recording date		Yes
Recording time
Mileage		Yes		The mileage recorded at a certain date, in a certain unity.
Mileage unity code
Mileage status code
Mileage recording organisation				Name of the organisation responsible for the mileage recording.
Mileage recording country code				Country code of the country where the mileage was recorded.

 

 

1.4       Data Classification Sheet

 

Data element		Provided Yes/No[7]	Regarded as personal data Yes/No	Remarks
VATVHOH
Case information
Name of the case handling organisation		Yes		The name of the VAT authority handling the case.
Extended vehicle data required		Yes		The requester indicates if extended vehicle data are required or not.
Full mileage history required		Yes		The requester indicates if the full mileage history is required or not.
Request message by Vehicle Registration Number and date				Request either by vehicle registration number (licence plate number) or by VIN or licence plate.
Vehicle registration number		Yes		Identification of the vehicle for which the VATVHOH information is requested
Reference date and time
Request message by VIN and date				Request either by vehicle registration number (licence plate number) or by VIN or licence plate.
Vehicle Identification Number (VIN)		Yes		Identification of the vehicle for which the VATVHOH information is requested.
Reference date and time
Response message
Vehicle owner and/or holder data related to a vehicle at a certain moment				Occurs for each found vehicle.
Vehicle reference date and time		Yes		The date and time equal to the requested date and time, or, if absent the date and time at which the vehicle information was retrieved.
Vehicle registration data		Yes		Contains the registration data of a specific vehicle (See general data vehicle registration)
Vehicle technical data		Yes		(See general data technical)
Vehicle mileage data				(See general data mileage)
Vehicle holder date		Yes		For each vehicle holder related to the vehicle.
Vehicle holder		Yes
Start date holdership		Yes
End date holdership
Legal entity of the holder		Yes		Indicates if the holder is a natural or legal person (i.e. a person other than a natural person).
Personal information of the holder				If the person is a natural person. (See general data natural person)
Company information of the holder				If the person is a legal entity of a person other than a natural person. (See general data legal person)
Address of the holder				(See general date of address)
Vehicle owner data				For each vehicle owner related to the vehicle.
Vehicle owner		Yes
Start date ownership
End date ownership
Legal entity of the owner				Indicates if the owner is a natural or legal person (i.e. a person other than a natural person).
Personal information of the owner				If the person is a natural person. (See general data of a natural person)
Company information of the owner				If the person is a legal entity of a person other than a natural person. (See general data of a legal person)
Address of the owner				(See general address data)
Vehicle owner reference date and time		Yes		The date and time equal to the requested date and time, or, if absent the date and time at which the owner information was retrieved.

 

 

Data element		Provided Yes/No[8]	Regarded as personal data Yes/No	Remarks
VATVHOHLifecycle
Case information
Name of the case handling organisation		Yes		The name of the VAT authority handling the case.
Extended vehicle data required		Yes		The requester indicates if extended vehicle data are required or not.
Full mileage history required		Yes		The requester indicates if the full mileage history is required or not.
Vehicle Identification Number (VIN)		Yes		Identification of the vehicle for which the VATVHOHLifecycle information is requested.
Response message
Vehicle owner and/or holder data related to a vehicle				Occurs for each found the vehicle.
Vehicle registration data		Yes		Contains the registration data of a specific vehicle (See general data vehicle registration)
Vehicle technical data		Yes		(See general data technical)
Vehicle mileage data				(See general data mileage)
Vehicle holder date		Yes		For each vehicle holder related to the vehicle.
Vehicle holder		Yes
Start date holdership		Yes
End date holdership
Legal entity of the holder		Yes		Natural or legal person (i.e. a person other than a natural person).
Personal information of the holder				If the person is a natural person. (See general data natural person)
Company information of the holder				If the person is a legal entity of a person other than a natural person. (See general data legal person)
Address of the holder				(See general date of address)
Vehicle owner data				For each vehicle owner related to the vehicle.
Vehicle owner		Yes
Start date ownership
End date ownership
Legal entity of the owner				Natural or legal person (i.e. a person other than a natural person).
Personal information of the owner				If the person is a natural person. (See general data of a natural person)
Company information of the owner				If the person is a legal entity of a person other than a natural person. (See general data of a legal person)
Address of the owner				(See general address data)
Vehicle owner reference date and time		Yes		The date and time equal to the requested date and time, or, if absent the date and time at which the owner information was retrieved.

 

 

Data element		Provided Yes/No[9]	Regarded as personal data Yes/No	Remarks
VATALLVHOH
Case information
Name of the case handling organisation		Yes		The name of the VAT authority handling the case.
Reference date and time
Request message by personal data of the person of interest		Yes
Request by name and eventually number data				The request either by name, or personal number or by both (name and personal number)
Legal identity of the person		Yes		Indicates if the person is a natural or a legal person for which the VATALLVHOH information is requested.
Natural person search data				If the person is a natural person
Surname		Yes
Forenames
Date of birth		Yes
Legal person search data				If the person is a legal person
Name of legal person		Yes
Personal identification (s)
Type of identification		Yes
Personal identification number		Yes
Request number data				The request either by name, or personal number or by both (name and personal number)
Personal identification (s)
Type of identification		Yes
Personal identification number		Yes
Reference data of the person of interest				Personal data that can help to identify the person of interest uniquely.
Natural person
Middle name
Other name
Place of birth
Gender
Address of the person of interest				(See general address data, without the printable name and printable address of the person)
Reference data of a vehicle of the person of interest
Vehicle identification number (VIN)
Vehicle registration number (licence plate)
Response message
Reference date and time		Yes		Indicates that the actual situation has been inquired.
List of vehicle held or owned				Occurs for each found (maximum of 500) the vehicle.
Vehicle identification number (VIN)		Yes
Vehicle registration number (licence plate)		Yes
Vehicle is held		Yes		Indicates of the person is the holder of the vehicle.
Vehicle is owned				Indicates of the person is the owner of the vehicle.

 

 

Data element		Provided Yes/No[10]	Regarded as personal data Yes/No	Remarks
VATHitNoHit
Case information
Name of the case handling organisation		Yes		The name of the VAT authority handling the case.
Request message by VIN and date				Request by VIN and date.
Vehicle Identification Number (VIN)		Yes		Identification of the vehicle for which the VATHitNoHit information is requested.
Reference date and time
Response message
Replying member state(s)				Country that responded on the request.
Vehicle owner and/or holder data related to a vehicle at a certain moment				Occurs for each found vehicle.
Vehicle is found		Yes		Indicates that the vehicle is found or not.
Vehicle holder indicator		Yes		Indicates if there is a holder with the vehicle at the reference date and time
Vehicle owner indicator				Indicates if there is an owner with the vehicle at the reference date and time This indicator is only provided if the member state records the ownership in the register.

 

[1] If an item is mandatory, ‘Yes’ is pre-filled.

[2] If an item is mandatory, ‘Yes’ is pre-filled.

[3] If an item is mandatory, ‘Yes’ is pre-filled.

[4] If an item is mandatory, ‘Yes’ is pre-filled.

[5] If an item is mandatory, ‘Yes’ is pre-filled.

[6] If an item is mandatory, ‘Yes’ is pre-filled.

[7] If an item is mandatory, ‘Yes’ is pre-filled.

[8] If an item is mandatory, ‘Yes’ is pre-filled.

[9] If an item is mandatory, ‘Yes’ is pre-filled.

[10] If an item is mandatory, ‘Yes’ is pre-filled.