Chapter IV: Taxable transactions (Title IV of Directive 2006/112/EC) [1]

Section 2: Supply of services (Articles 24 to 29 of Directive 2006/112/EC) [2]

Article 9c [with effect from 1.7.2028] [3]

For the application of Article 28a(1) of Directive 2006/112/EC, the taxable person supplying the services shall provide their identification number for VAT purposes or the identification number allocated to them in accordance with Article 362 or 369d of that Directive, as referred to in Article 28a(1), point (a), of that Directive, and the declaration referred to in Article 28a(1), point (b), of that Directive to the taxable person facilitating the supply only once, unless there is a change in their activity as a taxable person.

Where a passenger transport service by road takes place in more than one Member State, the taxable person supplying the service shall provide to the taxable person facilitating the supply the identification number for VAT purposes allocated to them by each Member State in which the transport takes place, or the identification number allocated to them in accordance with Article 362 or 369d of Directive 2006/112/EC.