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Commission Implementing Regulation (EU) 2020/194Show full title
Commission Implementing Regulation (EU) 2020/194 of 12 February 2020 laying down detailed rules for the application of Council Regulation (EU) No 904/2010 as regards the special schemes for taxable persons supplying services to non-taxable persons, making distance sales of goods and certain domestic supplies of goods
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ANNEX IIDetails relating to the status of a taxable person or an intermediary in the register of a Member State of identification
| Individual VAT identification number of a taxable person allocated by the Member State of identification, including country code | Individual identification number of an intermediary allocated by the Member State of identification, including country code | |
|---|---|---|
| Date from which the change is effective | Reason for changing the status of the taxable person in the register by using the following codes: (1) The taxable person or, where relevant, the intermediary acting on his behalf has notified the Member State of identification that the taxable person no longer carries out supplies of services and/or goods covered by the special scheme; (2) It is assumed by the Member State of identification that the taxable activities of the taxable person covered by the special scheme have ceased; (3) The taxable person no longer meets the conditions necessary for the use of the special scheme; (4) The taxable person persistently fails to comply with the rules of the special scheme; (5) The taxable person or the intermediary acting on his behalf has requested to voluntarily leave the scheme; (6) The taxable person has requested to be identified in a new Member State of identification. | Reason for changing the status of the intermediary in the register by using the following codes: (2) The intermediary has not acted as an intermediary on behalf of any taxable person making use of the import scheme for a period of two consecutive calendar quarters; (3) The intermediary no longer meets the conditions necessary for acting as such; (4) The intermediary persistently fails to comply with the rules of the import scheme; (5) The intermediary has requested to voluntarily cease to act as intermediary (6) The intermediary has requested to be identified in a new Member State of identification. |
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