The VAT identification number of the taxable person can be used in the following cases only: • In Prior Notification transmitted by the MS of establishment to the MS of exemption; • In response to the Prior Notification transmitted by the MS exemption to the MS of establishment; • In request for additional clarification transmitted by the MS exemption to the MS of establishment; • In case of an update to the Prior Notification, the VAT identification number can be used only, when the exempt identification number was not yet assigned to the taxable person. In each other communication, the exempt identification number of the taxable person must be used.