Council Directive 2006/112/ECShow full title

[F1 Article 361 U.K.

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;

[F2 (e) a statement that the person has not established his business in the territory of the Community and has no fixed establishment there.]

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

Textual Amendments

F1 Substituted by Council Directive 2008/8/EC of 12 February 2008 amending Directive 2006/112/EC as regards the place of supply of services.

F2 Substituted by Council Directive (EU) 2017/2455 of 5 December 2017 amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods.