# The Value Added Tax (Place of Supply of Goods) Order 2004, Article 22


The “relevant VAT identification number” means—
(a) where the goods are dispatched or transported from a member State, the VAT identification number issued to I by that member State;
(b) where the goods are dispatched or transported from Northern Ireland, the VAT identification number issued to I by the United Kingdom along with an NI VAT identifier.

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Source: https://www.legislation.gov.uk/uksi/2004/3148/article/22 (the official version)
Page: https://openlegislation.uk/value-added-tax-place-of-supply-of-goods-order-2004/article-22
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.