1. The information which the taxable person not making use of an intermediary must provide to the Member State of identification before he commences the use of this special scheme shall contain the following details:

(a) name;

(b) postal address;

(c) electronic address and websites;

(d) VAT identification number or national tax number.

2. The information which the intermediary must provide to the Member State of identification before he commences the use of this special scheme on behalf of a taxable person shall contain the following details:

(a) name;

(b) postal address;

(c) electronic address;

(d) VAT identification number.

3. The information which the intermediary must provide to the Member State of identification in respect of each taxable person which he represents before that taxable person commences the use of this special scheme shall contain the following details:

(a) name;

(b) postal address;