If the taxable person exceeds the Union annual threshold, he has to inform the MS of establishment within 15 working days.
For this purpose, the Quarterly report will be elaborated, by reporting the following:
* the exempt identification number of the taxable person;
* the total value of supplies carried out in the MS of establishment from the beginning of the current calendar quarter up until the date the Union annual turnover threshold was exceeded, specified by business sector if relevant, or "0" if no supplies have been made;
* the total value of supplies carried out in each of Member State other than the MS of establishment from the beginning of the current calendar quarter up until the date the Union annual turnover threshold was exceeded, specified by business sector if relevant, of "0" if no supplies have been made;
* the date of Union annual threshold exceedance.
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vat4sme:specification_id | MCC.2994280 |