lexiara

Article 369p › 2

The information which the intermediary must provide to the Member State of identification before he commences the use of this special scheme on behalf of a taxable person shall contain the following details: (a) name; (b) postal address; (c) electronic address; (d) VAT identification number.

· All articles ·

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