Article 57h › 1 — COUNCIL IMPLEMENTING REGULATION (EU) No 282/2011 of 15 March 2011 laying down…

Article 57h › 1

COUNCIL IMPLEMENTING REGULATION (EU) No 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax (recast) · European Union

A taxable person or an intermediary acting on his behalf shall, no later than the tenth day of the next month, inform the Member State of identification by electronic means of any of the following: (a) the cessation of his activities covered by a special scheme; (b) any changes to his activities covered by a special scheme whereby he no longer meets the conditions necessary for using that special scheme; (c) any changes to the information previously provided to the Member State of identification.

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Source: EUR-Lex CELLAR · retrieved 2026-07-31