The sub-process defines the way how the taxable person avails itself of the VAT exemption in the Member State in which the taxable person is not established.
The sub-process covers the following activities:
• elaboration of a Prior Notification;
• update of an existing Notification.
The taxable person can decide to store the semi-finished Notification for later, without immediate submission.
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vat4sme:specification_id | MCC.2903500 |