# 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, Annex I: Identification details

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

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.
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.
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.
Mandatory if no VAT identification number is given in Box 2a.
Postcode to be indicated if there is one.
Where the taxable person is not represented by an intermediary.
Where the taxable person is represented by an intermediary.
The BIC number is optional.
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.
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.
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 for the scheme.
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 .
This is a simple yes/no tick box.
Column A
Column B
Column C
Column D
Column E
Box number
The non-Union scheme
The Union scheme
The import scheme(Identification of the taxable person)
The import scheme(Identification of the intermediary)
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
Individual VAT identification number allocated by the Member State of identification in accordance with Article 369q(1) or (3) of Directive 2006/112/EC
Individual identification number allocated by the Member State of identification in accordance with Article 369q(2) of Directive 2006/112/EC
1a
If 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
2
National tax number
National tax number
2a
VAT identification number, if any
VAT identification number
3
Company name
Company name
Company name
Company name
4
Trading name(s) of the company if different from the company name
Trading name(s) of the company if different from the company name
Trading name(s) of the company if different from the company name
Trading name(s) of the company if different from the company name
5
Full postal address of the company
Full postal address of the company
Full postal address of the company
Full postal address of the company
6
Country in which the taxable person has his place of business
Country in which the taxable person has his place of business if not in the Union
Country in which the taxable person has his place of business
The 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
7
Email address of the taxable person
Email address of the taxable person
Email address of the taxable person
Email address of the intermediary
8
Website(s) of the taxable person
Website(s) of the taxable person where available
Website(s) of the taxable person
9
Contact name
Contact name
Contact name
Contact name
10
Telephone number
Telephone number
Telephone number
Telephone number
11
IBAN or OBAN number
IBAN number
IBAN number
IBAN number
12
BIC number
BIC number
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 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
Indicator of whether the taxable person has a fixed establishment in this Member State
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 the Member State of identification
Individual 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
14.1
Full 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
Full postal address and trading name of fixed establishments in Member States other than the Member State of identification
Full postal address and trading name of fixed establishments in Member States other than the Member State of identification
15.1
VAT identification number(s) allocated by Member State(s) as a non-established taxable person
16.1
Electronic declaration that the taxable person is not established within the Union
Electronic declaration that the taxable person is not established within the Union
16.2.
Indicator of whether the taxable person is an electronic interface referred to in Article 14a(2) of Directive 2006/112/EC
17
Date of commencement of using the scheme
Date of commencement of using the scheme
Date of commencement of using the scheme
18
Date of request by the taxable person to be registered under the scheme
Date of request by the taxable person to be registered under the scheme
Date of request by the taxable person or the intermediary acting on his behalf to be registered under the scheme
Date of request to be registered as an intermediary
19
Date of registration decision by the Member State of identification
Date of registration decision by the Member State of identification
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, 369d or 369q of Directive 2006/112/EC if the taxable person has previously used or is currently using one of these schemes
Individual 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
Individual 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
Intermediary 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

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Source: https://www.legislation.gov.uk/eur/2020/194/annex/I (the official version)
Page: https://openlegislation.uk/eu-regulation-2020-194/annex-I
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.