# Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, Article 215

Extent: E+W+S+N.I.

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

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Source: https://www.legislation.gov.uk/eudr/2006/112/article/215 (the official version)
Page: https://openlegislation.uk/eu-directive-2006-112/article-215
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.