VATcodexEU VAT case law · Court of Justice and General Court

Article 214 Directive 2006/112/EC

Identification

Title XI · Obligations of taxable persons and certain non-taxable persons › Chapter 2 · Identification

Open in the compendium29 cases ↓

Text of Article 214

1.Member States shall take the measures necessary to ensure that the following persons are identified by means of an individual number:

(a)every taxable person, with the exception of those referred to in Article 9(2), who within their respective territory carries out supplies of goods or services in respect of which VAT is deductible, other than supplies of goods or services in respect of which VAT is payable solely by the customer or the person for whom the goods or services are intended, in accordance with Articles 194 to 197 and Article 199;

(b)every taxable person, or non-taxable legal person, who makes intra-Community acquisitions of goods subject to VAT pursuant to Article 2(1)(b) and every taxable person, or non-taxable legal person, who exercises the option under Article 3(3) of making their intra-Community acquisitions subject to VAT;

(c)every taxable person who, within their respective territory, makes intra-Community acquisitions of goods for the purposes of transactions which relate to the activities referred to in the second subparagraph of Article 9(1) and which are carried out outside that territory;

(d)every taxable person who within their respective territory receives services for which he is liable to pay VAT pursuant to Article 196;

(e)every taxable person, established within their respective territory, who supplies services within the territory of another Member State for which VAT is payable solely by the recipient pursuant to Article 196.

2.Member States need not identify certain taxable persons who carry out transactions on an occasional basis, as referred to in Article 12.

Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.

Case law on Article 214: 29 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 214 of Directive 2006/112/EC, most recent first.

  1. T-356/25 Rapera Judgment · 8 July 2026 · cites Article 214(1)
  2. C-164/24 Cityland Judgment · 3 April 2025 · Bulgaria · cites Article 214(1)
  3. C-680/23 Modexel Judgment · 5 December 2024 · Portugal
  4. C-122/23 Legafact Judgment · 11 April 2024 · Bulgaria
  5. C-519/22 MAX7 Design Opinion · 14 December 2023
  6. C-418/22 Cezam Judgment · 17 May 2023 · Belgium
  7. C-56/21 ARVI ir ko Judgment · 30 June 2022 · Lithuania · cites Article 214(1)
  8. C-146/21 DGRFP Bucureşti Judgment · 30 June 2022 · Romania
  9. C-188/21 Megatherm-Csillaghegy Order · 3 June 2022 · Hungary
  10. C-627/21 Administraţia Judeţeană a Finanţelor Publice Sibiu and Direcţia Generală Regională a Finanţelor Publice Braşov Order · 2 May 2022 · Romania
  11. C-358/20 Promexor Trade Judgment · 18 November 2021 · cites Article 214(1)
  12. C-242/19 CHEP Equipment Pooling Judgment · 11 June 2020 · Romania · cites Article 214(1)(a), (1)(b)
  13. C-69/17 Siemens Gamesa Renewable Energy România Judgment · 12 September 2018 · Romania · cites Article 214(1)
  14. C-566/16 Vámos Judgment · 17 May 2018 · Hungary
  15. C-108/17 Enteco Baltic Opinion · 22 March 2018 · Lithuania · cites Article 214(1)(b)
  16. C-159/17 Dobre Judgment · 7 March 2018 · Romania · cites Article 214(1)(a)
  17. C-580/16 Firma Hans Bühler Opinion · 30 November 2017 · Austria
  18. C-507/16 Entertainment Bulgaria System Judgment · 15 November 2017 · Bulgaria · cites Article 214(1), (1)(d), (1)(e)
  19. C-21/16 Euro Tyre Judgment · 9 February 2017 · Portugal · cites Article 214(1), (1)(b)
  20. C-424/14 Balogh Order · 30 September 2015 · Hungary
  21. C-144/14 Cabinet Medical Veterinar Dr. Tomoiagă Andrei Judgment · 9 July 2015 · Romania · cites Article 214(1), (1)(a)
  22. C-183/14 Salomie and Oltean Judgment · 9 July 2015 · Romania · cites Article 214(1)(a)
  23. C-144/13 VDP Dental Laboratory and Others Opinion · 4 September 2014 · Netherlands · cites Article 214(1)(a)
  24. C-527/11 Ablessio Judgment · 14 March 2013 · Latvia · cites Article 214(1)
  25. C-273/11 Mecsek-Gabona Judgment · 6 September 2012 · Hungary · cites Article 214(1)(b)
  26. C-284/11 EMS-Bulgaria Transport Judgment · 12 July 2012 · Bulgaria · cites Article 214(1)
  27. C-624/10 Commission v France Judgment · 15 December 2011 · France
  28. C-385/09 Nidera Handelscompagnie Judgment · 21 October 2010 · Lithuania · cites Article 214(1)
  29. C-132/06 Commission v Italy Opinion · 25 October 2007 · Italy

VAT Committee guidelines on Article 214: 4

Not binding. Positions agreed in the VAT Committee set up under Article 398 of Directive 2006/112/EC and published by the Commission.