Unique reference number
Article 6
The information transmitted pursuant to Article 5 shall contain a reference number allocated by the Member State of identification which is unique to the specific VAT return.
Commission Implementing Regulation (EU) 2020/194 Article 6
Commission Implementing Regulation (EU) 2020/194 Article 6
Other provisions in Commission Implementing Regulation (EU) 2020/194
- Article 1: Definitions
- Article 2: Functionalities of the electronic interface
- Article 3: Transmission of identification information
- Article 4: Submission of VAT return by the taxable person or the intermediary
- Article 5: Transmission of information contained in VAT return
- Article 7: Repeal
- Article 8: Entry into force
CitationArticle 6 of Commission Implementing Regulation (EU) 2020/194 (LawPlayer, data as of 2026-07-04)
© European Union, https://eur-lex.europa.eu, 1998-2026. Reuse authorised under Commission Decision 2011/833/EU, provided the source is acknowledged.
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