xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"

TITLE XIIU.K.SPECIAL SCHEMES

CHAPTER 6U.K.Special scheme for non-established taxable persons supplying electronic services to non-taxable persons

Section 2U.K.Special scheme for electronically supplied services

Article 362U.K.

The Member State of identification shall allocate to the non-established taxable person an individual VAT identification number and shall notify him of that number by electronic means. On the basis of the information used for that identification, Member States of consumption may have recourse to their own identification systems.