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Version status: Inserted | Document consolidation status: Updated to reflect all known changes
Version date: 1 July 2021 - onwards
    Version 1 of 1    

Article 369q

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.

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