Article 58 › 5

Where an intermediary meets one of the criteria for deletion laid down in Article 369r(2) of Directive 2006/112/EC, the Member State of identification shall delete that intermediary from the identification register and shall exclude the taxable persons represented by that intermediary from the import scheme. Only the Member State of identification can delete an intermediary from the identification register. The Member State of identification shall base its decision on deletion on any information available, including information provided by any other Member State. The deletion of an intermediary from the identification register shall be effective from the first day of the month following the day on which the decision on deletion is sent by electronic means to the intermediary and the taxable persons he represents, except in the following situations: (a) where the deletion is due to a change of his place of business or fixed establishment, in which case the deletion shall be effective as from the date of that change; (b) where the deletion of the intermediary is due to his persistent failure to comply with the rules of the import scheme, in which case the deletion shall be effective as from the day following that on which the decision on deletion is sent by electronic means to the intermediary and the taxable persons he represents.

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