The MS of establishment verifies whether the Union annual threshold exceedance information received from the taxable person is compliant with the Article 284b(3): * Whether the taxable person informed the MS of establishment about the Union annual threshold exceedance referred to in Article 284(2) within 15 working days; * Whether the taxable person reported the value of supplies referred to in Article 284b(1) that have been made from the beginning of the current calendar quarter up until the date the Union annual turnover threshold was exceeded.