Chapter XI: Special schemes

Section 2: Special schemes for taxable persons supplying services to non-taxable persons or making distance sales of goods or certain domestic supplies of goods (Articles 358 to 369x of Directive 2006/112/EC) [1]

Subsection 4: Identification [2]

Article 57e [3]

The Member State of identification shall identify the taxable person using the Union scheme by means of his VAT identification number referred to in Articles 214 and 215 of Directive 2006/112/EC.

The individual identification number allocated to an intermediary pursuant to Article 369q(2) of Directive 2006/112/ EC shall enable him to act as intermediary on behalf of taxable persons making use of the import scheme. However, this number cannot be used by the intermediary to declare VAT on taxable transactions.