The Implementing Regulation ensures that the information referred to in Article 37a(1) and Article 37b(2) and (3) of Regulation (EU) No 904/2010 is exchanged in a uniform manner, the Commission is to adopt practical arrangements for such exchange, including a common electronic message. Article 2 defines the electronic interface in Member State of establishment, by which a taxable person may be required to submit a prior notification, any update to that notification and to report the value of supplies for the use of the special scheme in another Member State. Article 3 defines the minimum requirements of the automated exchange of information pursuant to Article 21(2b) of Regulation (EU) No 904/2010. Article 4 defines the transition of information between Member State of establishment and Member State of the exemption (bidirectionally).