Article 361

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

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; (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.

Cited at article level by

COUNCIL REGULATION (EU) No 904/2010 of 7 October 2010 on… (EU) — sign in to see which provisions, and what they say.

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