Transmission of identification information
Article 3
1. The Member State of identification shall transmit the following information to the other Member States via the CCN/CSI network, including any changes to such information: (a) information to identify the taxable person using the non-Union scheme; (b) information to identify the taxable person using the Union scheme; (c) information to identify the taxable person using the import scheme; (d) information to identify an intermediary; (e) the identification number allocated to the taxable person or to an intermediary. 2. The common electronic message set out in Annex I shall be used to transmit the information referred to in paragraph 1 using the following column in each case: (a) column B for the non-Union scheme; (b) column C for the Union scheme; (c) column D for the import scheme for identification of the taxable person in accordance with Article 369p(1) or (3) of Directive 2006/112/EC; (d) column E for the import scheme for identification of the intermediary in accordance with Article 369p(2) of Directive 2006/112/EC. 3. The Member State of identification shall without delay inform the other Member States via the CCN/CSI network, using the common electronic message set out in Annex II to this Regulation, where the taxable person: (a) is excluded from, or deleted from the identification register of, one of the special schemes in accordance with Article 363, 369e or 369r(1) or (3) of Directive 2006/112/EC; (b) voluntarily ceases to use one of the special schemes; (c) changes the Member State of identification within the Union scheme or the import scheme. 4. The Member State of identification shall without delay inform the other Member States via the CCN/CSI network, using the common electronic message set out in Annex II to this Regulation, where the intermediary: (a) is deleted from the identification register in accordance with Article 369r(2) of Directive 2006/112/EC; (b) voluntarily ceases to act as intermediary; (c) changes the Member State of identification. 5. The individual VAT identification numbers allocated to or, as applicable, in respect of taxable persons pursuant to Article 369q(1) and (3) of Directive 2006/112/EC shall be automatically exchanged between the Member State of identification and the other Member States via a central register or another trusted data sharing tool in a manner that ensures at all times that Member States have a correct up-to-date view of the validity of all such VAT identification numbers that have been allocated by all Member States.