(b)

as regards the Member State to which the goods have been dispatched or transported: the taxable person’s VAT identification number or tax identification number in that Member State, if any; the address to which the goods were dispatched or transported;

← ii) · All articles · i) →

Source: EUR-Lex (Cellar) · retrieved 2026-10-16 · Text as adopted (Official Journal); later amendments are not incorporated in this text.