MS of establishment must be able to assign unique exempt identification number to taxable person.
The MS of exemption may use the individual VAT identification number already allocated to the taxable person in respect of that person’s obligations under the internal system or apply the structure of a VAT number or any other number for the purpose of the identification.
The unique exempt identification number will be a combination of the following information:
* The code of the MS of establishment issuing the exempt identification number (issuedBy attribute);
* The existing VAT identification number or the national Tax identification number of the taxable person or any other number for the purpose of the identification;
* Dash character "-";
* Suffix 'EX'.
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vat4sme:specification_id | MCC.2910560 |