VATcodexEU VAT case law · Court of Justice and General Court

Article 215 Directive 2006/112/EC

Identification

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

Open in the compendium2 cases ↓

Text of Article 215

Each individual VAT identification number shall have a prefix in accordance with ISO code 3166 — alpha 2 — by which the Member State of issue may be identified.

Nevertheless, Greece may use the prefix ‘EL’.

The prefix ‘XI’ shall be used for Northern Ireland.

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

Case law on Article 215: 2 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 215 of Directive 2006/112/EC, most recent first.

  1. C-133/18 Sea Chefs Cruise Services Judgment · 2 May 2019 · France
  2. C-108/17 Enteco Baltic Opinion · 22 March 2018 · Lithuania