Non Union Scheme
Under the non-Union scheme, the taxable person can choose any Member State to be the Member State of identification. Note that the taxable person can only have one Member State of Identification.
As a non-EU taxable person, you can register to Moss if you comply with these two conditions:
- you haven't a business establishment, neither a permanent establishment, in the EU
- you are not registered or otherwise required to be identified for Vat purposes in the EU.
For the non-Union scheme, you can choose any Member State to be your Member State of identification. That Member State will allocate an individual Vat identification number (EU ID) to you.
The Operative Center in Pescara (Centro operativo di Pescara) will carry out all the necessary checks and therefore will send you by email the data and the information required to let you operate under the scheme.