8. Identification in other EU countries as Non Established

The tax identification assigned to the declarant by other Member States in which he is not established must be entered, including those in which the dispatch or transport of goods begins without having a permanent establishment (in the latter case, the identification must be indicated both in this section as in section 7).

Specifically, you must specify the code of the country in which you are identified without having an establishment and the NIVA assigned by said country.

As many identification codes will be indicated as there are countries in which it is identified without being established.