# 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, Annex I

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

Identification details
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.
Column A
Column B
Column C
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
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
The full postal address
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) other than in the Member State of identification
14.1
Full postal address(es) and trading name(s) of fixed establishments 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
16
Electronic declaration that the taxable person is not established within the Union
17
Date of commencement of using the scheme
Date of commencement of using the scheme
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
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

---
Source: https://www.legislation.gov.uk/eur/2012/815/annex/I (the official version)
Page: https://openlegislation.uk/eu-regulation-2012-815/annex-I
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.