The Member State of identification shall allocate to the taxable person not established within the Community an individual VAT identification number and shall notify him of that number by electronic means.
Registreerimisliikmesriik omistab maksukohustuslasele, kelle asukoht ei ole ühenduses, individuaalse käibemaksuregistri numbri ning teavitab teda sellest elektroonilisel teel.