# 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, 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/2020/194/article/6 (the official version)
Page: https://openlegislation.uk/eu-regulation-2020-194/article-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.