Article 215

COUNCIL DIRECTIVE 2006/112/EC of 28 November 2006 on the common system of value added tax · European Union

Each individual VAT identification number shall have a prefix in accordance with ISO code 3166 — alpha 2 — by which the Member State of issue may be identified. Nevertheless, Greece may use the prefix ‘EL’. The prefix ‘XI’ shall be used for Northern Ireland.

Cited at article level by

COUNCIL DIRECTIVE 2008/9/EC of 12 February 2008 laying down detailed… (EU) · COUNCIL IMPLEMENTING REGULATION (EU) No 282/2011 of 15 March 2011… (EU) · COUNCIL REGULATION (EU) No 904/2010 of 7 October 2010 on… (EU) · Council Directive (EU) 2020/1756 of 20 November 2020 amending… (EU) · Council Implementing Regulation (EU) 2019/2026 of 21 November 2019… (EU) · +2 more — sign in to see which provisions, and what they say.

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Source: EUR-Lex (Cellar) · retrieved 2026-09-25 · Text as consolidated on 2025-04-14; changes after this date are not shown.