{
  "url": "https://openlegislation.uk/eu-regulation-2020-194/annex-I",
  "json_url": "https://openlegislation.uk/eu-regulation-2020-194/annex-I.json",
  "legislation": "eur/2020/194",
  "legislation_title": "Commission Implementing Regulation (EU) 2020/194 of 12 February 2020 laying down detailed rules for the application of Council Regulation (EU) No 904/2010 as regards the special schemes for taxable persons supplying services to non-taxable persons, making distance sales of goods and certain domestic supplies of goods",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2020-194",
  "path": "annex/I",
  "kind": "annex",
  "number": "I",
  "heading": "Identification details",
  "text": "To follow format: EUxxxyyyyyz where: xxx is the 3-digit ISO numeric code of the Member State of identification (MSI); yyyyy is the 5-digit number assigned by MSI; and z is a check digit.\nTo follow format: IMxxxyyyyyyz where: xxx is the 3-digit ISO numeric code of the MSI; yyyyyy is the 6-digit number assigned by MSI; and z is a check digit.\nTo follow format: INxxxyyyyyyz where: xxx is the 3-digit ISO numeric code of the MSI; yyyyyy is the 6-digit number assigned by MSI; and z is a check digit.\nMandatory if no VAT identification number is given in Box 2a.\nPostcode to be indicated if there is one.\nWhere the taxable person is not represented by an intermediary.\nWhere the taxable person is represented by an intermediary.\nThe BIC number is optional.\nWhere there is more than one fixed establishment or more than one Member State where goods are dispatched or transported from, use box 13.1, 13.2, etc.\nWhere there is more than one fixed establishment and/or place where goods are dispatched or transported from, 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 for the scheme.\nThe date of commencement of using the scheme is identical to the date in column D, box 19 and, in case of pre-registration in accordance with the third paragraph of Article 2 of Council Implementing Regulation (EU) 2019/2026, cannot be prior to 1 July 2021 .\nThis is a simple yes/no tick box.\nColumn A\nColumn B\nColumn C\nColumn D\nColumn E\nBox number\nThe non-Union scheme\nThe Union scheme\nThe import scheme(Identification of the taxable person)\nThe import scheme(Identification of the intermediary)\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\nIndividual VAT identification number allocated by the Member State of identification in accordance with Article 369q(1) or (3) of Directive 2006/112/EC\nIndividual identification number allocated by the Member State of identification in accordance with Article 369q(2) of Directive 2006/112/EC\n1a\nIf the taxable person is represented by an intermediary, the individual identification number of that intermediary allocated in accordance with Article 369q(2) of Directive 2006/112/EC\n2\nNational tax number\nNational tax number\n2a\nVAT identification number, if any\nVAT identification number\n3\nCompany name\nCompany name\nCompany name\nCompany name\n4\nTrading name(s) of the company if different from the company name\nTrading name(s) of the company if different from the company name\nTrading name(s) of the company if different from the company name\nTrading name(s) of the company if different from the company name\n5\nFull postal address of the company\nFull postal address of the company\nFull postal address of the company\nFull postal address of the company\n6\nCountry in which the taxable person has his place of business\nCountry in which the taxable person has his place of business if not in the Union\nCountry in which the taxable person has his place of business\nThe Member State in which the intermediary has his place of business or, in the absence of a place of business in the Union, the Member State in which the intermediary has a fixed establishment where he indicates that he will make use of the import scheme on behalf of the taxable person(s) he represents\n7\nEmail address of the taxable person\nEmail address of the taxable person\nEmail address of the taxable person\nEmail address of the intermediary\n8\nWebsite(s) of the taxable person\nWebsite(s) of the taxable person where available\nWebsite(s) of the taxable person\n9\nContact name\nContact name\nContact name\nContact name\n10\nTelephone number\nTelephone number\nTelephone number\nTelephone number\n11\nIBAN or OBAN number\nIBAN number\nIBAN number\nIBAN number\n12\nBIC number\nBIC number\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 the Member State of identification and by the Member State(s) where goods are dispatched or transported from other than the Member State of identification\nIndicator of whether the taxable person has a fixed establishment in this Member State\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 the Member State of identification\nIndividual VAT identification number(s) or, if not available, tax reference number(s) allocated by the Member State(s) in which the intermediary has a fixed establishment(s) other than the Member State of identification\n14.1\nFull postal address and trading name of fixed establishments and places where goods are dispatched or transported from in Member States other than the Member State of identification\nFull postal address and trading name of fixed establishments in Member States other than the Member State of identification\nFull postal address and trading name of fixed establishments in Member States other than the Member State of identification\n15.1\nVAT identification number(s) allocated by Member State(s) as a non-established taxable person\n16.1\nElectronic declaration that the taxable person is not established within the Union\nElectronic declaration that the taxable person is not established within the Union\n16.2.\nIndicator of whether the taxable person is an electronic interface referred to in Article 14a(2) of Directive 2006/112/EC\n17\nDate of commencement of using the scheme\nDate of commencement of using the scheme\nDate of commencement of using the scheme\n18\nDate of request by the taxable person to be registered under the scheme\nDate of request by the taxable person to be registered under the scheme\nDate of request by the taxable person or the intermediary acting on his behalf to be registered under the scheme\nDate of request to be registered as an intermediary\n19\nDate of registration decision by the Member State of identification\nDate of registration decision by the Member State of identification\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, 369d or 369q of Directive 2006/112/EC if the taxable person has previously used or is currently using one of these schemes\nIndividual VAT identification number(s) allocated by the Member State of identification in accordance with Articles 362, 369d or 369q of Directive 2006/112/EC if the taxable person has previously used or is currently using one of these schemes\nIndividual VAT identification number(s) allocated by the Member State of identification in accordance with Articles 362, 369d or 369q of Directive 2006/112/EC if the taxable person has previously used or is currently using one of these schemes\nIntermediary number(s) allocated by the Member State of identification in accordance with Article 369q(2) of Directive 2006/112/EC if the intermediary has previously acted as such",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Substituted by Commission Implementing Regulation (EU) 2020/1318 of 22 September 2020 amending Implementing Regulations (EU) 2020/21 and (EU) No 2020/194 as regards the dates of application in response to the COVID‐19 pandemic."
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "To follow format: EUxxxyyyyyz where: xxx is the 3-digit ISO numeric code of the Member State of identification (MSI); yyyyy is the 5-digit number assigned by MSI; and z is a check digit."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "To follow format: IMxxxyyyyyyz where: xxx is the 3-digit ISO numeric code of the MSI; yyyyyy is the 6-digit number assigned by MSI; and z is a check digit."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "To follow format: INxxxyyyyyyz where: xxx is the 3-digit ISO numeric code of the MSI; yyyyyy is the 6-digit number assigned by MSI; and z is a check digit."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "Mandatory if no VAT identification number is given in Box 2a."
    },
    {
      "type": "footnote",
      "label": "f5",
      "text": "Postcode to be indicated if there is one."
    },
    {
      "type": "footnote",
      "label": "f6",
      "text": "Where the taxable person is not represented by an intermediary."
    },
    {
      "type": "footnote",
      "label": "f7",
      "text": "Where the taxable person is represented by an intermediary."
    },
    {
      "type": "footnote",
      "label": "f8",
      "text": "The BIC number is optional."
    },
    {
      "type": "footnote",
      "label": "f9",
      "text": "Where there is more than one fixed establishment or more than one Member State where goods are dispatched or transported from, use box 13.1, 13.2, etc."
    },
    {
      "type": "footnote",
      "label": "f10",
      "text": "This is a simple yes/no tick box."
    },
    {
      "type": "footnote",
      "label": "f11",
      "text": "Where there is more than one fixed establishment and/or place where goods are dispatched or transported from, use box 14.1, 14.2, etc."
    },
    {
      "type": "footnote",
      "label": "f12",
      "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": "f13",
      "text": "This can be in certain limited cases prior to the date of registration for the scheme."
    },
    {
      "type": "footnote",
      "label": "f14",
      "text": "The date of commencement of using the scheme is identical to the date in column D, box 19 and, in case of pre-registration in accordance with the third paragraph of Article 2 of Council Implementing Regulation (EU) 2019/2026, cannot be prior to 1 July 2021 ."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2020/194/annex/I",
    "retrieved_at": "2026-11-01T14:42:50.288580+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."
}