Section VII: Obligations of taxpayers

The following shall be identified by an individual number: 1° Every taxable person who carries out supplies of goods or services entitling him to deduction; a) (Repealed) b) (Repealed) c) (Repealed) 2° Any taxable person or non-taxable legal person who makes intra-Community acquisitions of goods subject to value added tax in accordance with I of Article 256 bis or I of l’article 298 sexies, any person referred to in l’article…

I.- By way of derogation from Article 286 ter, taxable persons who occasionally carry out supplies of goods or services are not required to identify themselves by means of an individual number. II.-.Nor are taxable persons required to identify themselves if they exclusively carry out the following transactions: 1° Supplies of goods or services for which tax is payable by the recipient; 2° Removal of goods from the schemes provided…