If the taxable person is required to submit:
* Prior Notification;
* update of the Prion 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;
via an electronic interface in the Member State of establishment, the MS of establishment must offer the taxable person with ability to save the information and any change to that information pursuant to Article 284(3) and (4) and Articles 284a and 284b of Directive 2006/112/EC. The taxable person must be able to reuse and update that information any time.
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vat4sme:specification_id | MCC.2910700 |