# Commission Implementing Regulation (EU) No 79/2012 of 31 January 2012 laying down detailed rules for implementing certain provisions of Council Regulation (EU) No 904/2010 concerning administrative cooperation and combating fraud in the field of value added tax (recast), Division Q14

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

If yes, in what circumstances is the customer’s VAT identification number required on an invoice?

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Source: https://www.legislation.gov.uk/eur/2012/79/annex/I/division/6/division/1/division/Q14 (the official version)
Page: https://openlegislation.uk/eu-regulation-2012-79/annex-I/division-6/division-1/division-Q14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.