(b)

Council Directive (EU) 2025/516 of 11 March 2025 amending Directive 2006/112/EC as regards VAT rules for the digital age · European Union

“Member State of identification” means the Member State in the territory of which the taxable person has established their business or, if that taxable person has not established their business in the Community, where that taxable person has a fixed establishment.

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Source: EUR-Lex (Cellar) · retrieved 2026-10-14 · Text as adopted (Official Journal); later amendments are not incorporated in this text.