Open on EUR-Lex ↗

Article 227

Article 227

Member States may require taxable persons established in their territory and supplying goods or services there to indicate the VAT identification number, referred to in Article 214, of the customer in cases other than those referred to in point (4) of Article 226.

Official text · consolidated version 14/04/2025 (in force) Open full page ↗
4 queries · page built in 46 msInventory f82bbfa3