Commission Implementing Regulation (EU) 2020/194Show full title

ANNEX I Identification details

a To follow format: EUxxxyyyyyz where: xxx is the 3-digit ISO numeric code of the Member State of identification (MSI); yyyyy is the 5-digit number assigned by MSI; and z is a check digit.
b To follow format: IMxxxyyyyyyz where: xxx is the 3-digit ISO numeric code of the MSI; yyyyyy is the 6-digit number assigned by MSI; and z is a check digit.
c To follow format: INxxxyyyyyyz where: xxx is the 3-digit ISO numeric code of the MSI; yyyyyy is the 6-digit number assigned by MSI; and z is a check digit.
d Mandatory if no VAT identification number is given in Box 2a.
e Postcode to be indicated if there is one.
f Where the taxable person is not represented by an intermediary.
g Where the taxable person is represented by an intermediary.
h The BIC number is optional.
i Where there is more than one fixed establishment or more than one Member State where goods are dispatched or transported from, use box 13.1, 13.2, etc.
j Where there is more than one fixed establishment and/or place where goods are dispatched or transported from, use box 14.1, 14.2, etc.
l Where there is more than one VAT identification number allocated by Member State(s) as a non-established taxable person, use box 15.1, 15.2 etc.
k This can be in certain limited cases prior to the date of registration for the scheme.
m The date of commencement of using the scheme is identical to the date in column D, box 19 and, in case of pre-registration in accordance with the third paragraph of Article 2 of Council Implementing Regulation (EU) 2019/2026, cannot be prior to 1 January 2021.
n This is a simple yes/no tick box.
Column A	Column B	Column C	Column D	Column E
Box number	The non-Union scheme	The Union scheme	The import scheme(Identification of the taxable person)	The import scheme(Identification of the intermediary)
1	Individual VAT identification number allocated by the Member State of identification in accordance with Article 362 of Directive 2006/112/EC a	Individual VAT identification number allocated by the Member State of identification in accordance with Article 369d of Directive 2006/112/EC, including the country code	Individual VAT identification number allocated by the Member State of identification in accordance with Article 369q(1) or (3) of Directive 2006/112/EC b	Individual identification number allocated by the Member State of identification in accordance with Article 369q(2) of Directive 2006/112/EC c
1a			If the taxable person is represented by an intermediary, the individual identification number of that intermediary allocated in accordance with Article 369q(2) of Directive 2006/112/EC
2	National tax number		National tax number d
2a			VAT identification number, if any	VAT identification number
3	Company name	Company name	Company name	Company name
4	Trading name(s) of the company if different from the company name	Trading name(s) of the company if different from the company name	Trading name(s) of the company if different from the company name	Trading name(s) of the company if different from the company name
5	Full postal address of the companye	Full postal address of the companye	Full postal address of the companye	Full postal address of the companye
6	Country in which the taxable person has his place of business	Country in which the taxable person has his place of business if not in the Union	Country in which the taxable person has his place of business	The Member State in which the intermediary has his place of business or, in the absence of a place of business in the Union, the Member State in which the intermediary has a fixed establishment where he indicates that he will make use of the import scheme on behalf of the taxable person(s) he represents
7	Email address of the taxable person	Email address of the taxable person	Email address of the taxable person	Email address of the intermediary
8	Website(s) of the taxable person	Website(s) of the taxable person where available	Website(s) of the taxable person
9	Contact name	Contact name	Contact name	Contact name
10	Telephone number	Telephone number	Telephone number	Telephone number
11	IBAN or OBAN number	IBAN number	IBAN numberf	IBAN numberg
12	BIC number h	BIC numberh	BIC number f h	BIC number g h
13.1		Individual VAT identification number(s) or, if not available, tax reference number(s) allocated by the Member State(s) in which the taxable person has a fixed establishment(s) other than the Member State of identification and by the Member State(s) where goods are dispatched or transported from other than the Member State of identification i Indicator of whether the taxable person has a fixed establishment in this Member State n	Individual VAT identification number(s) or, if not available, tax reference number(s) allocated by the Member State(s) in which the taxable person has a fixed establishment(s) other than the Member State of identification i	Individual VAT identification number(s) or, if not available, tax reference number(s) allocated by the Member State(s) in which the intermediary has a fixed establishment(s) other than the Member State of identification i
14.1		Full postal address and trading name of fixed establishments and places where goods are dispatched or transported from in Member States other than the Member State of identification j	Full postal address and trading name of fixed establishments in Member States other than the Member State of identification j	Full postal address and trading name of fixed establishments in Member States other than the Member State of identification j
15.1		VAT identification number(s) allocated by Member State(s) as a non-established taxable person l
16.1	Electronic declaration that the taxable person is not established within the Union	Electronic declaration that the taxable person is not established within the Union
16.2.		Indicator of whether the taxable person is an electronic interface referred to in Article 14a(2) of Directive 2006/112/ECn
17	Date of commencement of using the scheme k	Date of commencement of using the scheme k	Date of commencement of using the scheme m
18	Date of request by the taxable person to be registered under the scheme	Date of request by the taxable person to be registered under the scheme	Date of request by the taxable person or the intermediary acting on his behalf to be registered under the scheme	Date of request to be registered as an intermediary
19	Date of registration decision by the Member State of identification	Date of registration decision by the Member State of identification	Date of registration decision by the Member State of identification	Date of registration decision by the Member State of identification
20		Indicator of whether the taxable person is a VAT group n
21	Individual VAT identification number(s) allocated by the Member State of identification in accordance with Articles 362, 369d or 369q of Directive 2006/112/EC if the taxable person has previously used or is currently using one of these schemes	Individual VAT identification number(s) allocated by the Member State of identification in accordance with Articles 362, 369d or 369q of Directive 2006/112/EC if the taxable person has previously used or is currently using one of these schemes	Individual VAT identification number(s) allocated by the Member State of identification in accordance with Articles 362, 369d or 369q of Directive 2006/112/EC if the taxable person has previously used or is currently using one of these schemes	Intermediary number(s) allocated by the Member State of identification in accordance with Article 369q(2) of Directive 2006/112/EC