Article 21 - Taxable status of Supplier and Customer

1) For the purposes of determining the country in which a Supply is made under the provisions of the Agreement and the Law, the Supplier is considered a Taxable Supplier or the Customer is considered a Taxable Customer in cases where that Person is registered for VAT in the Member State where it has a Place of Residence on the date the Supply takes place.

A Customer who is a Taxable Person in the Kingdom by reason of being required to be registered is also a Taxable Customer for the purposes of giving effect to the provisions of the Agreement and the Law.

2) For the purposes of the Law and these Regulations, subject to the third paragraph of this article, a Taxable Person making a Supply of Goods or services to a Taxable Customer in another Member State must obtain the Tax Identification Number of that Customer issued by that Member State which is valid at the date the Supply takes place.

3) A Supplier who cannot obtain the Tax Identification Number required by the second paragraph of this article must determine the place of Supply on the basis that his Customer is not a Taxable Customer, until such number which was valid at the time of the Supply is later obtained.

4) In cases where the Supplier or Customer is established in more than one Member State, the relevant state of that Person’s residence in respect of any particular supply is the state most closely connected with that Supply.