Council Directive 2006/112/EC of 28 November 2006 on the… Article 362

Article 362

The Member State of identification shall allocate to the non-established taxable person an individual VAT identification number and shall notify him of that number by electronic means. On the basis of the information used for that identification, Member States of consumption may have recourse to their own identification systems.

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Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of 2026-07-04

CitationArticle 362 of Council Directive 2006/112/EC of 28 November 2006 on the… (LawPlayer, data as of 2026-07-04)

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