Both MS of establishment and MS of exemption must be able to validate the Quarterly report coming from the taxable person. The MS of establishment is responsible for validation of information at Union level, the MS of exemption is responsible for validation of eligibility to benefit of the exemption in that MS of exemption.
If the Union annual threshold is exceeded by the taxable person, the taxable person will not be able to use the special scheme at all and will be excluded (the exempt identification number of the taxable person will be deactivated).
If the validation of the Quarterly report fails at the MS of exemption side, the taxable person may request the taxable person to fulfil the VAT obligations in that MS of exemption.
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vat4sme:specification_id | MCC.2954380 |