Chapter XI: Special schemes
Section 2: Special schemes for taxable persons supplying services to non-taxable persons or making distance sales of goods or certain domestic supplies of goods (Articles 358 to 369x of Directive 2006/112/EC) [with effect from 1. 1. 2021] [1]
Subsection 5: Reporting obligations [with effect from 1. 1. 2021] [2]
Article 57h [with effect from 1. 1. 2021] [3]
1. A taxable person or an intermediary acting on his behalf shall, no later than the tenth day of the next month, inform the Member State of identification by electronic means of any of the following:
the cessation of his activities covered by a special scheme;
any changes to his activities covered by a special scheme whereby he no longer meets the conditions necessary for using that special scheme;
any changes to the information previously provided to the Member State of identification.
2. Where the Member State of identification changes in accordance with Article 57f, the taxable person or the intermediary acting on his behalf shall inform both relevant Member States of the change no later than the tenth day of the month following that change. He shall communicate to the new Member State of identification the registration details required when a taxable person makes use of a special scheme for the first time.
Fundstelle(n):
zur Änderungsdokumentation
KAAAE-61064