# Council Implementing Regulation (EU) No 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax (recast), Article 57e

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

The Member State of identification shall identify the taxable person using the Union scheme by means of his VAT identification number as referred to in Articles 214 and 215 of Directive 2006/112/EC.

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Source: https://www.legislation.gov.uk/eur/2011/282/article/57e (the official version)
Page: https://openlegislation.uk/eu-regulation-2011-282/article-57e
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.