Both MS of establishment and MS of exemption must be able to validate the Notification information 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 validation of the taxable person's request to avail of the special scheme fails at the MS of establishment side, the taxable person will not be able to use the special scheme at all. If the validation of eligibility fails at the MS of exemption side, the taxable person still can try to avail himself of exemption in other MS of exemption.