Article 363U.K.
The Member State of identification shall strike the non-established taxable person from the identification register in the following cases:
(a)
if he notifies that Member State that he no longer supplies electronic services;
(b)
if it may otherwise be assumed that his taxable activities have ceased;
(c)
if he no longer meets the conditions necessary for use of this special scheme;
(d)
if he persistently fails to comply with the rules relating to this special scheme.