Council Directive 2006/112/ECShow full title

Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax

Article 361

1.The information which the non-established taxable person 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 non-established taxable person shall notify the Member State of identification of any changes in the information provided.