Recital (8)

To allow greater efficiency, the eTRC should cover a maximum period of the calendar year or of the fiscal year, such as a straddle fiscal year or a fiscal year longer than one calendar year, for which it is issued and should remain valid for certifying residence for the period covered. The issuing Member States should be able to completely or partially invalidate an eTRC if the tax authorities have evidence that the taxpayer is not a resident of the issuing Member State for all or part of the period covered. In order to allow for the efficient identification of Union entities, the eTRC should include the tax identification number or, in its absence, i.e. where the Member State concerned does not issue such numbers for its taxpayers, a functional equivalent for tax purposes. In addition, where the issuing authority of the eTRC possesses such data, the eTRC should include the European unique identifier (EUID) or the legal entity identifier (LEI) or any legal entity registration number which is valid for the entire period covered. Moreover, in the case where no tax identification number exists for a natural person, because the Member State of residence does not issue such numbers for its taxpayers, the use of a functional equivalent for tax purposes should also be possible. The identifiers used should be valid for the entire period covered.