{
  "url": "https://openlegislation.uk/eu-regulation-2020-194/article-3",
  "json_url": "https://openlegislation.uk/eu-regulation-2020-194/article-3.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": "article/3",
  "kind": "article",
  "number": "3",
  "heading": "Transmission of identification information",
  "text": "1. The Member State of identification shall transmit the following information to the other Member States via the CCN/CSI network, including any changes to such information:\n(a) information to identify the taxable person using the non-Union scheme;\n(b) information to identify the taxable person using the Union scheme;\n(c) information to identify the taxable person using the import scheme;\n(d) information to identify an intermediary;\n(e) the identification number allocated to the taxable person or to an intermediary.\n2. The common electronic message set out in Annex I shall be used to transmit the information referred to in paragraph 1 using the following column in each case:\n(a) column B for the non-Union scheme;\n(b) column C for the Union scheme;\n(c) column D for the import scheme for identification of the taxable person in accordance with Article 369p(1) or (3) of Directive 2006/112/EC;\n(d) column E for the import scheme for identification of the intermediary in accordance with Article 369p(2) of Directive 2006/112/EC.\n3. The Member State of identification shall without delay inform the other Member States via the CCN/CSI network, using the common electronic message set out in Annex II to this Regulation, where the taxable person:\n(a) is excluded from, or deleted from the identification register of, one of the special schemes in accordance with Article 363, 369e or 369r(1) or (3) of Directive 2006/112/EC;\n(b) voluntarily ceases to use one of the special schemes;\n(c) changes the Member State of identification within the Union scheme or the import scheme.\n4. The Member State of identification shall without delay inform the other Member States via the CCN/CSI network, using the common electronic message set out in Annex II to this Regulation, where the intermediary:\n(a) is deleted from the identification register in accordance with Article 369r(2) of Directive 2006/112/EC;\n(b) voluntarily ceases to act as intermediary;\n(c) changes the Member State of identification.\n5. The individual VAT identification numbers allocated to or, as applicable, in respect of taxable persons pursuant to Article 369q(1) and (3) of Directive 2006/112/EC shall be automatically exchanged between the Member State of identification and the other Member States via a central register or another trusted data sharing tool in a manner that ensures at all times that Member States have a correct up-to-date view of the validity of all such VAT identification numbers that have been allocated by all Member States.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2020/194/article/3",
    "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."
}