The MS of establishment may provide the taxable person with an electronic interface, by which the taxable person is able to submit the following information:
* Prior Notification;
* update of the Prior notification;
* report the value of supplies for use of the special scheme;
* report exceeding of Union annual threshold;
* request the exclusion from using the special scheme;
* request the cessation from a specific MS of exemption.
The MS of establishment is free to provide additional functionalities to further reduce administrative burdens.
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vat4sme:specification_id | MCC.2910720 |