{
  "url": "https://openlegislation.uk/eu-regulation-2012-815/annex-I",
  "json_url": "https://openlegislation.uk/eu-regulation-2012-815/annex-I.json",
  "legislation": "eur/2012/815",
  "legislation_title": "Commission Implementing Regulation (EU) No 815/2012 of 13 September 2012 laying down detailed rules for the application of Council Regulation (EU) No 904/2010, as regards special schemes for non-established taxable persons supplying telecommunications, broadcasting or electronic services to non-taxable persons",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2012-815",
  "path": "annex/I",
  "kind": "annex",
  "number": "I",
  "heading": null,
  "text": "Identification details\nTo 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.\nPostcode to be indicated if there is one.\nPostcode to be indicated if there is one.\nWhere there is more than one fixed establishment, use box 13.1, 13.2, etc.\nWhere there is more than one fixed establishment, use box 14.1, 14.2, etc.\nWhere 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.\nThis can be in certain limited cases prior to the date of registration onto the scheme.\nThis can be in certain limited cases prior to the date of registration onto the scheme.\nThis is a simple yes/no tick box.\nColumn A\nColumn B\nColumn C\nBox number\nThe non-Union scheme\nThe Union scheme\n1\nIndividual VAT identification number allocated by the Member State of identification in accordance with Article 362 of Directive 2006/112/EC\nIndividual VAT identification number allocated by the Member State of identification in accordance with Article 369d of Directive 2006/112/EC, including the country code\n2\nThe national tax number, if any\n3\nThe company name\nThe company name\n4\nThe trading name(s) of the company if different from the company name\nThe trading name(s) of the company if different from the company name\n5\nThe full postal address\nThe full postal address\n6\nThe country in which the taxable person has his place of business\nThe country in which the taxable person has his place of business if not in the Union\n7\nThe e-mail address of the taxable person\nThe e-mail address of the taxable person\n8\nThe website(s) of the taxable person where available\nThe website(s) of the taxable person where available\n9\nContact name\nContact name\n10\nTelephone number\nTelephone number\n11\nIBAN or OBAN number\nIBAN number\n12\nBIC number\nBIC number\n13.1\nIndividual 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) other than in the Member State of identification\n14.1\nFull postal address(es) and trading name(s) of fixed establishments other than in the Member State of identification\n15.1\nVAT identification number(s) allocated by Member State(s) as a non-established taxable person\n16\nElectronic declaration that the taxable person is not established within the Union\n17\nDate of commencement of using the scheme\nDate of commencement of using the scheme\n18\nDate of request to be registered under the scheme by the taxable person\nDate of request to be registered under the scheme by the taxable person\n19\nDate of registration decision by the Member State of identification\nDate of registration decision by the Member State of identification\n20\nIndicator of whether the taxable person is a VAT group\n21\nIndividual 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\nIndividual 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",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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."
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "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."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Postcode to be indicated if there is one."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "Postcode to be indicated if there is one."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "Where there is more than one fixed establishment, use box 13.1, 13.2, etc."
    },
    {
      "type": "footnote",
      "label": "f5",
      "text": "Where there is more than one fixed establishment, use box 14.1, 14.2, etc."
    },
    {
      "type": "footnote",
      "label": "f6",
      "text": "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."
    },
    {
      "type": "footnote",
      "label": "f7",
      "text": "This can be in certain limited cases prior to the date of registration onto the scheme."
    },
    {
      "type": "footnote",
      "label": "f8",
      "text": "This can be in certain limited cases prior to the date of registration onto the scheme."
    },
    {
      "type": "footnote",
      "label": "f9",
      "text": "This is a simple yes/no tick box."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2012/815/annex/I",
    "retrieved_at": "2026-11-01T14:49:13.820391+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}