Title XII: Special schemes

Chapter 6: Special schemes for taxable persons supplying services to non-taxable persons or making distance sales of goods or certain domestic supplies of goods [1]

Section 2: Special scheme for services supplied by taxable persons not established within the Community [2]

Article 361 [3]

1. The information which the taxable person not established within the Community must provide to the Member State of identification when he commences a taxable activity shall contain the following details:

1. name;

2. postal address;

3. electronic addresses, including websites;

4. national tax number, if any;

5. [4] a statement that the person has not established his business in the territory of the Community and has no fixed establishment there.

2. The taxable person not established within in the Community shall notify the Member State of identification of any changes in the information provided.