Substituted by Council Regulation (EU) No 967/2012 of 9 October 2012 amending Implementing Regulation (EU) No 282/2011 as regards the special schemes for non-established taxable persons supplying telecommunications services, broadcasting services or electronic services to non-taxable persons.

http://www.legislation.gov.uk/eur/2011/282/article/57dCouncil Implementing Regulation (EU) No 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax (recast)Council Implementing Regulation (EU) No 282/2011Council Implementing Regulation (EU) No 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax (recast)2020-12-11King's Printer of Acts of Parliamenthttps://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02011R0282-20200101texttext/xmlen2020-01-01CHAPTER XISPECIAL SCHEMES
SECTION 2Special schemes for non-established taxable persons supplying telecommunications services, broadcasting services or electronic services to non-taxable persons (Articles 358 to 369k of Directive 2006/112/EC)Subsection 4Identification
Article 57d

When a taxable person informs the Member State of identification that he intends to make use of one of the special schemes, that special scheme shall apply as from the first day of the following calendar quarter.

However, where the first supply of services to be covered by that special scheme takes place before the date referred to in the first paragraph, the special scheme shall apply as from the date of that first supply, provided the taxable person informs the Member State of identification of the commencement of his activities to be covered by the scheme no later than the tenth day of the month following that first supply.

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<portionBody eId="body" period="#period2">
<chapter eId="chapter-XI" period="#period1">
<num>CHAPTER XI</num>
<heading>
<strong>SPECIAL SCHEMES</strong>
</heading>
<section eId="chapter-XI-section-2" period="#period1">
<num>
<em>
<ins class="substitution O001001M016 first">
<noteRef href="#c000006" marker="F1" class="commentary attribute F"/>
SECTION 2
</ins>
</em>
</num>
<heading>
<strong>
<em>
<ins class="substitution O001001M016">Special schemes for non-established taxable persons supplying telecommunications services, broadcasting services or electronic services to non-taxable persons (Articles 358 to 369k of Directive 2006/112/EC)</ins>
</em>
</strong>
</heading>
<subsection eId="chapter-XI-section-2-subsection-4" period="#period1">
<num>
<inline name="expanded">
<ins class="substitution O001001M016">Subsection 4</ins>
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<heading>
<inline name="expanded">
<strong>
<ins class="substitution O001001M016">Identification</ins>
</strong>
</inline>
</heading>
<article eId="article-57d" period="#period1">
<num>
<ins class="substitution O001001M016">Article 57d</ins>
</num>
<content>
<p>
<ins class="substitution O001001M016">When a taxable person informs the Member State of identification that he intends to make use of one of the special schemes, that special scheme shall apply as from the first day of the following calendar quarter.</ins>
</p>
<p>
<ins class="substitution O001001M016 last">However, where the first supply of services to be covered by that special scheme takes place before the date referred to in the first paragraph, the special scheme shall apply as from the date of that first supply, provided the taxable person informs the Member State of identification of the commencement of his activities to be covered by the scheme no later than the tenth day of the month following that first supply.</ins>
</p>
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