TITLE XIISPECIAL SCHEMES
CHAPTER 6Special schemes for non-established taxable persons supplying telecommunications services, broadcasting services or electronic services to non-taxable persons
F1Section 3Special scheme for telecommunications, broadcasting or electronic services supplied by taxable persons established within the Community but not in the Member State of consumption
Article 369d
A taxable person making use of this special scheme shall, for the taxable transactions carried out under this scheme, be identified for VAT purposes in the Member State of identification only. For that purpose the Member State shall use the individual VAT identification number already allocated to the taxable person in respect of his obligations under the internal system.
On the basis of the information used for that identification, Member States of consumption may have recourse to their own identification systems.