1.The information which the non-established taxable person not established within the Community must provide to the Member State of identification when he commences a taxable activity shall contain the following details:
(a)name;
(b)postal address;
(c)electronic addresses, including websites;
(d)national tax number, if any;
(e)a statement that the person is not identified for VAT purposes within the Community.
2.The non-established taxable person not established within in the Community shall notify the Member State of identification of any changes in the information provided.