5.11.2004 Official Journal of the European Union L 331/13 COMMISSION REGULATION (EC) No 1925/2004 of 29 October 2004 laying down detailed rules for implementing certain provisions of Council Regulation (EC) No 1798/2003 concerning administrative cooperation in the field of value-added tax THE COMMISSION OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Community, Having regard to 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(!) and, in particular Articles 18, 35 and 37 thereof, Whereas: (1) The provisions on VAT administrative cooperation laid down in Regulation (EEC) No 218/92 and Council Directive 77/799/EEC of 19 December 1977 concerning mutual assistance by the competent authorities of the Member States in the field of direct taxation, certain excise duties and taxation of insurance premiums (?) have been merged and strengthened in Regulation (EC) No 1798/2003. (2) It is necessary to specify the exact categories of infor- mation to be exchanged without prior request, as well as the frequency with which those exchanges are to be made, and the relevant practical arrangements. (3)  Arrangements should be laid down for the provision of information communicated pursuant to Regulation (EC) No 1798/2003 by electronic means. (4)  Finally, it is necessary to establish a list of the statistical data needed for the evaluation of Regulation (EC) No 1798/2003. (5)  The measures provided for in this Regulation are in accordance with the opinion of the Standing Committee on Administrative Cooperation, (') OJ L 264, 15.10.2003, p. 1. Regulation as amended by Regulation (EQ) No 885/2004 (O] L 168, 1.5.2004, p. 1). () OJ L 336, 27.12.1977, p. 15. Directive as last amended by Directive 2004/56/EC (O) L 127, 29.4.2004, p. 70). HAS ADOPTED THIS REGULATION: Atticle 1 Subject matter This Regulation lays down detailed rules for implementing Articles 18, 35 and 37 of Regulation (EC) No 1798/2003. Article 2 Definitions For the purposes of this Regulation: 1. ‘missing trader’ shall mean a trader registered as a taxable person for VAT purposes who, potentially with a fraudulent intent, acquires or purports to acquire goods or services without payment of VAT and supplies these goods or services with VAT, but does not remit the VAT due to the appropriate national authority. 2. ‘to hijack a VAT registration’ shall mean to use another trader’s VAT registration number illicitly. Article 3 Categories of information to be exchanged without prior request The categories of information to be the subject of automatic or structured automatic exchange, in accordance with Article 17 of Regulation (EC) No 1798/2003, shall be the following: 1. information on non-established traders; 2. information on new means of transport; 3. information concerning distance selling not subject to VAT in the Member State of origin; 4. information concerning intra-Community  transactions presumed to be irregular; 5. information on (potential) ‘missing traders’.