Law of Value-Added Tax, Finance Act 2019 (Volume 2)
Article 362
The Member State of identification shall allocate to the non-established taxable person an individual VAT identification number and shall notify him of that number by electronic means....
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.