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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
Textual Amendments