# Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, Article 227

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

Member States may require taxable persons established in their territory and supplying goods or services there to indicate the VAT identification number, referred to in Article 214, of the customer in cases other than those referred to in point (4) of Article 226.

---
Source: https://www.legislation.gov.uk/eudr/2006/112/article/227 (the official version)
Page: https://openlegislation.uk/eu-directive-2006-112/article-227
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.