# Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, Article 362

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

The Member State of identification shall allocate to the taxable person not established within the Community an individual VAT identification number and shall notify him of that number by electronic means. On the basis of the information used for that identification, Member States of consumption may have recourse to their own identification systems.

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Source: https://www.legislation.gov.uk/eudr/2006/112/article/362 (the official version)
Page: https://openlegislation.uk/eu-directive-2006-112/article-362
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.