Article 58 › 3

The exclusion of a taxable person from the import scheme shall be effective from the first day of the month following the day on which the decision on exclusion is sent by electronic means to the taxable person except for following situations: (a) where the exclusion is due to a change of his place of business or fixed establishment, in which case the exclusion shall be effective from the date of that change; (b) where the exclusion is due to his persistent failure to comply with the rules of this scheme, in which case the exclusion shall be effective from the day following that on which the decision on exclusion is sent by electronic means to the taxable person.

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