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/57hCouncil 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 5Reporting obligations
Article 57h1

A taxable person shall, no later than the tenth day of the next month, inform the Member State of identification by electronic means of:

the cessation of his activities covered by a special scheme,

any changes to his activities covered by a special scheme whereby he no longer meets the conditions necessary for using that special scheme, and

any changes to the information previously provided to the Member State of identification.

2

Where the Member State of identification changes in accordance with Article 57f, the taxable person shall inform both relevant Member States of the change no later than the tenth day of the month following the change of establishment. He shall communicate to the new Member State of identification the registration details required when a taxable person makes use of a special scheme for the first time.

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<ukm:AffectingTitle>Council Implementing Regulation (EU) 2019/2026 of 21 November 2019 amending Implementing Regulation (EU) No 282/2011 as regards supplies of goods or services facilitated by electronic interfaces and the special schemes for taxable persons supplying services to non-taxable persons, making distance sales of goods and certain domestic supplies of goods</ukm:AffectingTitle>
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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-5" period="#period1">
<num>
<inline name="expanded">
<ins class="substitution O001001M016">Subsection 5</ins>
</inline>
</num>
<heading>
<inline name="expanded">
<strong>
<ins class="substitution O001001M016">Reporting obligations</ins>
</strong>
</inline>
</heading>
<article eId="article-57h" period="#period1">
<num>
<ins class="substitution O001001M016">Article 57h</ins>
</num>
<paragraph eId="article-57h-1">
<num>
<ins class="substitution O001001M016">1</ins>
</num>
<content>
<p>
<ins class="substitution O001001M016">A taxable person shall, no later than the tenth day of the next month, inform the Member State of identification by electronic means of:</ins>
</p>
<blockList class="unordered">
<item>
<p>
<ins class="substitution O001001M016">the cessation of his activities covered by a special scheme,</ins>
</p>
</item>
<item>
<p>
<ins class="substitution O001001M016">any changes to his activities covered by a special scheme whereby he no longer meets the conditions necessary for using that special scheme, and</ins>
</p>
</item>
<item>
<p>
<ins class="substitution O001001M016">any changes to the information previously provided to the Member State of identification.</ins>
</p>
</item>
</blockList>
</content>
</paragraph>
<paragraph eId="article-57h-2">
<num>
<ins class="substitution O001001M016">2</ins>
</num>
<content>
<p>
<ins class="substitution O001001M016 last">Where the Member State of identification changes in accordance with Article 57f, the taxable person shall inform both relevant Member States of the change no later than the tenth day of the month following the change of establishment. He shall communicate to the new Member State of identification the registration details required when a taxable person makes use of a special scheme for the first time.</ins>
</p>
</content>
</paragraph>
</article>
</subsection>
</section>
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