Riigi ja kohaliku omavalitsuse andmekogusid peetakse infotehnoloogiliste andmebaasidena. Andmekogu pidamisel tuleb andmed klassifitseerida ja kodeerida vastavalt riiklikele klassifikaatoritele ja standarditele.
Member State which ... exclusively requires compulsory presentation of a document known as a "special invoice" in an official standard form ... fails to fulfil its obligations under Directive 69/169 relating to exemption from turnover tax
and excise duty on imports in international travel.