TITLE XIISPECIAL SCHEMES

CHAPTER 6F1Special schemes for non-established taxable persons supplying telecommunications services, broadcasting services or electronic services to non-taxable persons

Annotations:
Amendments (Textual)

Section 2F1Special scheme for telecommunications, broadcasting or electronic services supplied by taxable persons not established within the Community

F1Article 361

1

The information which the taxable person not established within the Community must provide to the Member State of identification when he commences a taxable activity shall contain the following details:

a

name;

b

postal address;

c

electronic addresses, including websites;

d

national tax number, if any;

e

a statement that the person is not identified for VAT purposes within the Community.

2

The taxable person not established within in the Community shall notify the Member State of identification of any changes in the information provided.