Oversigter, som personer og virksomheder allerede opbevarer i henhold til de gældende retsforskrifter, der finder anvendelse på dem i de medlemsstater, hvor de driver virksomhed, kan erstatte de i artikel 26 nævnte oversigter, hvis oversigterne indeholder alle de data, der kræves i henhold til artikel 26.
Records already held by persons or undertakings in accordance with existing regulations which apply to them in the territory of the Member States in which they operate may take the place of the records referred to in Article 26, provided that such records contain all the information required under that Article.