The MS of exemption shall transmit the following information by electronic means to the MS of establishment within 15 working days after receiving the Prior Notification or update to Prior Notification from the MS of establishment:
* as regards taxable person's eligibility to the exemption in that MS of exemption, the individual identification number of the taxable person, whether or not the annual turnover threshold was exceeded during the current calendar year; whether the conditions referred to in Article 288 a(1) [DIR 2006/112] are fulfilled, and potentially a request for additional information;
* as regards the taxable person cessation to be eligible for exemption, without delay, the individual identification number of the taxable person and the date on which the taxable person ceased to be eligible for the exemption;
* as regards the cessation of the application of the special scheme for small enterprises in the Member State of exemption, the date on which the special scheme for small enterprises has ceased to apply in that MS of exemption.
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vat4sme:specification_id | MCC.2910820 |