The taxable person shall inform the Member State of establishment in advance, by means of an update to a prior notification, of any changes to the information previously provided.
The process describes the activities to be performed when the taxable person is excluded from the special scheme as a result of the following two updates to a prior notification:
* the taxable person decided to cease to apply the special scheme - reason code 10;
* the taxable person informs that his activities have ceased - reason code 11.
The cessation shall be effective as of the first day of the next calendar quarter following the receipt of the information from the taxable person or, where such information is received during the last month of a calendar quarter, as of the first day of the second month of the next calendar quarter.
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vat4sme:specification_id | MCC.2938968 |