Member State of identification definition

Member State of identification means the Member State which the non-established taxable person chooses to contact to state when his activity as a taxable person within the territory of the Community commences in accordance with the provisions of this Article;
Member State of identification means the following:
Member State of identification means the Member State in the territory of which the taxable person has established his business or, if he has not established his business in the Community, where he has a fixed establishment.

Examples of Member State of identification in a sentence

Payment shall be made to a bank account denominated in euro, designated by the Member State of identification.

These records should be made available electronically on request to the Member State of identification and to the Member State of consumption.

The non-established taxable person shall state to the Member State of identification when his activity as a taxable person commences, ceases or changes to the extent that he no longer qualifies for the special scheme.

The non-established taxable person shall submit by electronic means to the Member State of identification a value added tax return for each calendar quarter whether or not electronic services have been supplied.

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


More Definitions of Member State of identification

Member State of identification means the Member State in which the taxable person established within the Community has established his business or has a fixed establishment from which the goods or services are supplied or, if established outside the Community, the Member State of consumption which the taxable person chooses to contact to state when his activity as a taxable person within the Community commences;
Member State of identification means the Member State of his choice which the non-established taxable person contacts to state when his taxable activity commences in accordance with the provisions of this Article.
Member State of identification means the Member State that the taxable person who is not established in the Community contacts in order to notify commencement of the activity referred to in section 133 d in accordance with the provisions of this chapter.] (Section 133 e of the arvonlisäverolaki = [Value Added Tax Act], 1501/1993,my emphasis)
Member State of identification means the Member State which the non-established taxable person chooses to contact to state when his activity as a taxable person within the territory of the Community commences in accordance with the provisions of this Article.] (Article 1 of Council Directive 2002/38/EC, Finnish and English language versions)
Member State of identification means the Member State which the taxable person not established within the Union chooses to contact to state when his activity as a taxable person within the Union commences in accordance with the provisions of this subchapter.