# 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, Article 6: Unique reference number

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

The information transmitted pursuant to Article 5 shall contain a reference number allocated by the Member State of identification which is unique to the specific VAT return.

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Source: https://www.legislation.gov.uk/eur/2012/815/article/6 (the official version)
Page: https://openlegislation.uk/eu-regulation-2012-815/article-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.