10.

in Section 2 of Chapter 6 of Title XII, the following Article shall be inserted: ‘Article 358a For the purposes of this Section, and without prejudice to other Community provisions, the following definitions shall apply: 1. “taxable person not established within the Community” means a taxable person who has not established his business in the territory of the Community and who has no fixed establishment there and who is not otherwise required to be identified for VAT purposes; 2. “Member State of identification” means the Member State which the taxable person not established within the Community chooses to contact to state when his activity as a taxable person within the territory of the Community commences in accordance with the provisions of this Section.’;

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Source: EUR-Lex (Cellar) · retrieved 2026-10-22 · Text as adopted (Official Journal); later amendments are not incorporated in this text.