The MS of establishment, to which a taxable person has given a Prior Notification or a subsequent updates shall, before identifying the taxable person or confirming the individual identification number to the taxable person, calculate on the basis of the total values of supplies reported by the taxable person, that the Union annual turnover threshold was not exceeded during the current and the preceding calendar years. If the taxable person exceeded the Union annual threshold, he will be a subject of exclusion from the special scheme.