# Commission Implementing Regulation (EU) 2020/1197 of 30 July 2020 laying down technical specifications and arrangements pursuant to Regulation (EU) 2019/2152 of the European Parliament and of the Council on European business statistics repealing 10 legal acts in the field of business statistics (Text with EEA relevance), Division 7: Member States may exempt the reporting units for statistics on intra-Union exports of goods from providing information about the ID number of the partner operator in the Member State of import only where:

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

(a) the reporting unit, for instance in the context of triangular trade, is unable to provide information about the ID number of the partner operator in the Member State of import;
(b) the ID number of the partner operator in the Member State of import cannot be determined. This simplification is limited to:
sales to taxable persons or non-taxable persons, including private individuals, who are not registered for VAT purposes;
specific goods or movements as referred to in Chapter III of this Annex.

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Source: https://www.legislation.gov.uk/eur/2020/1197/annex/V/chapter/IV/section/31/division/7 (the official version)
Page: https://openlegislation.uk/eu-regulation-2020-1197/annex-V/chapter-IV/section-31/division-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.