The MS of establishment shall transmit the following information by electronic means to the competent authorities of the MS of exemption within 15 working days from the date on which the information becomes available: * as regards taxable persons who have given a Prior Notification or an update to a Prior Notification, the individual identification number of the taxable person and the date of commencement; * as regards taxable persons whose Union annual turnover has exceeded, the individual identification number of the taxable person and the date, on which the Union annual turnover of taxable person exceeded; * as regards taxable persons who have failed to comply with the rules, the individual identification number of the taxable person and the fact of that failure.