1.The information which the non-established taxable person 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 shall notify the Member State of identification of any changes in the information provided.