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 and in section 7).

Specifically, the country code in which it is identified without having an establishment and the VAT assigned by said country must be specified.

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