When the Union annual turnover threshold referred to in point (a) of Article 284(2) is exceeded, the taxable person shall inform the Member State of establishment within 15 working days. At the same time, the taxable person shall be required to report the value of the supplies, which have been made from the beginning of the current calendar quarter up until the date the Union annual turnover threshold was exceeded.
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vat4sme:specification_id | MCC.2936240 |