Article 369r › 3

The Member State of identification shall delete the taxable person represented by an intermediary from the identification register in the following cases: (a) if the intermediary notifies the Member State of identification that this taxable person no longer carries out distance sales of goods imported from third territories or third countries; (b) if it may otherwise be assumed that the taxable activities of distance sales of goods imported from third territories or third countries of this taxable person have ceased; (c) if this taxable person no longer meets the conditions necessary for use of this special scheme; (d) if this taxable person persistently fails to comply with the rules relating to this special scheme; (e) if the intermediary notifies the Member State of identification that he no longer represents this taxable person.

Council Implementing Regulation (EU) 2019/2026 of 21 November 2019… (EU) — sign in to see which provisions, and what they say.

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Source: EUR-Lex (Cellar) · retrieved 2026-09-25 · Text as consolidated on 2025-04-14; changes after this date are not shown.