# Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, Article 361

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

1. The information which the taxable person not established within the Community must provide to the Member State of identification when he commences a taxable activity shall contain the following details:
(a) name;
(b) postal address;
(c) electronic addresses, including websites;
(d) national tax number, if any;
( e ) a statement that the person has not established his business in the territory of the Community and has no fixed establishment there.
2. The taxable person not established within in the Community shall notify the Member State of identification of any changes in the information provided.

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Source: https://www.legislation.gov.uk/eudr/2006/112/article/361 (the official version)
Page: https://openlegislation.uk/eu-directive-2006-112/article-361
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.