The MS of establishment should inform the taxable person about the status of processing the Prior Notification or update of the Prior Notification. This may lead to informing the taxable person about his exclusion from the special scheme or cessation from benefiting from the exemption in a MS of exemption.
The MS of establishment does not directly notify the taxable person about the status of the Quarterly report, but as a result of the Quarterly report validation, the MS of establishment may inform the taxable person about his exclusion from the special scheme or cessation from benefiting from the exemption in a MS of exemption.
The means of notifying the taxable person is national matter.
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vat4sme:specification_id | MCC.2910680 |