The MS of establishment must allow the taxable person to cease to apply the exemption and voluntarily leave the special scheme. The cessation shall be effective as of the first day of the next calendar quarter following the receipt of the information from the taxable person or, where such information is received during the last month of a calendar quarter, as of the first day of the second month of the next calendar quarter.
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vat4sme:specification_id | MCC.2910520 |