Article 369q

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

1. The Member State of identification shall allocate to the taxable person making use of this special scheme an individual VAT identification number for the application of this special scheme and shall notify him of that number by electronic means. 2. The Member State of identification shall allocate to an intermediary an individual identification number and shall notify him of that number by electronic means. 3. The Member State of identification shall allocate an individual VAT identification number for the application of this special scheme to the intermediary in respect of each taxable person for which he is appointed. 4. The VAT identification number allocated under paragraphs 1, 2 and 3 shall be used only for the purposes of this special scheme.

Cited at article level by

Council Implementing Regulation (EU) 2019/2026 of 21 November 2019… (EU) · Council Regulation (EU) 2017/2454 of 5 December 2017 amending… (EU) · Council Regulation (EU) 2025/517 of 11 March 2025 amending Regulation… (EU) — 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.