Article 361
1. The information which the non-established taxable person must provide to the Member State of identification when he commences a taxable activity shall contain the following details: (a) name; (b) postal address; (c) electronic addresses, including websites; (d) national tax number, if any; (e) a statement that the person is not identified for VAT purposes within the Community. 2. The non-established taxable person shall notify the Member State of identification of any changes in the information provided.