OpenLegislation

Article 215

United Kingdom

Original text. Later amendments are not shown.

Each individual VAT identification number shall have a prefix in accordance with ISO code 3166 — alpha 2 — by which the Member State of issue may be identified.

Nevertheless, Greece may use the prefix ‘EL’.

F1The prefix ‘ XI ’ shall be used for Northern Ireland.

Annotations

Textual amendments

F1

Inserted by Council Directive (EU) 2020/1756 of 20 November 2020 amending Directive 2006/112/EC on the common system of value added tax as regards the identification of taxable persons in Northern Ireland.