CHAPTER XI U.K. SPECIAL SCHEMES

[F1 SECTION 2 U.K. 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)

Subsection 5 U.K. Reporting obligations

Article 57h U.K.

1. 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.]

Textual Amendments

F1 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.