‘(4)

the customer’s VAT identification number, as referred to in Article 214, under which the customer received a supply of goods or services in respect of which that customer is liable for payment of VAT, or received a supply of goods as referred to in Article 138, except where use is made of the special scheme provided for in Title XII, Chapter 6, Section 5;’

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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.