OpenLegislation

Annex I

United Kingdom

Identification details

Column A	Column B	Column C
To follow format: EUxxxyyyyyz where: xxx is the 3-digit ISO numeric of the MSI; yyyyy is the 5-digit number assigned by MSI; and z is a check digit.
Postcode to be indicated if there is one.
Postcode to be indicated if there is one.
Where there is more than one fixed establishment, use box 13.1, 13.2, etc.
Where there is more than one fixed establishment, use box 14.1, 14.2, etc.
Where there is more than one VAT identification number allocated by Member State(s) as a non-established taxable person, use box 15.1, 15.2 etc.
This can be in certain limited cases prior to the date of registration onto the scheme.
This can be in certain limited cases prior to the date of registration onto the scheme.
This is a simple yes/no tick box.
Box number	The non-Union scheme	The Union scheme
1	Individual VAT identification number allocated by the Member State of identification in accordance with Article 362 of Directive 2006/112/EC^f1	Individual VAT identification number allocated by the Member State of identification in accordance with Article 369d of Directive 2006/112/EC, including the country code
2	The national tax number, if any
3	The company name	The company name
4	The trading name(s) of the company if different from the company name	The trading name(s) of the company if different from the company name
5	The full postal address^f2	The full postal address^f3
6	The country in which the taxable person has his place of business	The country in which the taxable person has his place of business if not in the Union
7	The e-mail address of the taxable person	The e-mail address of the taxable person
8	The website(s) of the taxable person where available	The website(s) of the taxable person where available
9	Contact name	Contact name
10	Telephone number	Telephone number
11	IBAN or OBAN number	IBAN number
12	BIC number	BIC number
13.1		Individual VAT identification number(s) or if not available, tax reference number(s) allocated by the Member State(s) in which the taxable person has a fixed establishment(s)^f4 other than in the Member State of identification
14.1		Full postal address(es) and trading name(s) of fixed establishments^f5 other than in the Member State of identification
15.1		VAT identification number(s) allocated by Member State(s) as a non-established taxable person^f6
16	F1Electronic declaration that the taxable person is not established within the Union
17	Date of commencement of using the scheme^f7	Date of commencement of using the scheme^f8
18	Date of request to be registered under the scheme by the taxable person	Date of request to be registered under the scheme by the taxable person
19	Date of registration decision by the Member State of identification	Date of registration decision by the Member State of identification
20		Indicator of whether the taxable person is a VAT group^f9
21	Individual VAT identification number(s) allocated by the Member State of identification in accordance with Articles 362 or 369d of Directive 2006/112/EC if they have previously used either scheme	Individual VAT identification number(s) allocated by the Member State of identification in accordance with Articles 362 or 369d of Directive 2006/112/EC if they have previously used either scheme

Annotations

Textual amendments

F1: Substituted by Commission Implementing Regulation (EU) 2018/980 of 11 July 2018 amending Implementing Regulation (EU) No 815/2012, as regards the information to be exchanged between Member States to identify taxable persons using the non-Union scheme.

Footnotes

f1: To follow format: EUxxxyyyyyz where: xxx is the 3-digit ISO numeric of the MSI; yyyyy is the 5-digit number assigned by MSI; and z is a check digit.
f2: Postcode to be indicated if there is one.
f3: Postcode to be indicated if there is one.
f4: Where there is more than one fixed establishment, use box 13.1, 13.2, etc.
f5: Where there is more than one fixed establishment, use box 14.1, 14.2, etc.
f6: Where there is more than one VAT identification number allocated by Member State(s) as a non-established taxable person, use box 15.1, 15.2 etc.
f7: This can be in certain limited cases prior to the date of registration onto the scheme.
f8: This can be in certain limited cases prior to the date of registration onto the scheme.
f9: This is a simple yes/no tick box.