Article 284 › 3

Notwithstanding Article 292b, in order for a taxable person to avail itself of the exemption in a Member State in which that taxable person is not established, the taxable person shall: (a) give prior notification to the Member State of establishment; and (b) be identified for the application of the exemption by an individual number in the Member State of establishment only. Member States may use the individual VAT identification number already allocated to the taxable person in respect of that person’s obligations under the internal system or apply the structure of a VAT number or any other number for the purpose of the identification referred to in point (b) of the first subparagraph. The individual identification number referred to in point (b) of the first subparagraph shall have the suffix ‘EX’, or the suffix ‘EX’ shall be added to that number.

COUNCIL DIRECTIVE (EU) 2020/285 of 18 February 2020 amending… (EU) · COUNCIL REGULATION (EU) No 904/2010 of 7 October 2010 on… (EU) — sign in to see which provisions, and what they say.

1 national measure recorded under this provision, in 1 form — sign in to view the analysis.

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Source: EUR-Lex CELLAR · retrieved 2026-08-05