A person registered under the Union scheme must inform the Commissioners of the date when the person first makes qualifying supplies of scheme services (unless the person has already given the Commissioners the information mentioned in paragraph 5(3)(b)).

That information, and any information a person is required to give under Article 57h of the Implementing Regulation (notification of certain changes), must be communicated by such electronic means, and in such manner, as the Commissioners may direct or may by regulations require.