(4)

Article 47b is replaced by the following: ‘Article 47b 1. Member States shall provide that taxable persons making use of the special scheme laid down in Title XII, Chapter 6, Section 2, of Directive 2006/112/EC are to provide to the Member State of identification, by electronic means, the information laid down in Article 361 of that Directive. Taxable persons making use of the special schemes laid down in Title XII, Chapter 6, Sections 3 and 5, of Directive 2006/112/EC shall provide to the Member State of identification, by electronic means, details for their identification when their activities commence pursuant to Articles 369c and 369xc of that Directive. Taxable persons shall also submit any changes in the information provided pursuant to Article 361(2), Article 369c and Article 369xc of Directive 2006/112/EC by electronic means. 2. The Member State of identification shall transmit the information referred to in paragraph 1 of this Article by electronic means to the competent authorities of the other Member States within 10 days from the end of the month in which the information was received from the taxable person making use of one of the special schemes laid down in Title XII, Chapter 6, Sections 2, 3 and 5, of Directive 2006/112/EC. The Member State of identification shall in the same manner inform the competent authorities of the other Member States of the VAT identification numbers referred to in those Sections. 3. Where a taxable person making use of one of the special schemes laid down in Title XII, Chapter 6, Sections 2, 3 and 5, of Directive 2006/112/EC is excluded from that special scheme, the Member State of identification shall inform the competent authorities of the other Member States thereof by electronic means and without delay.’ ;

2 national measures recorded under this provision, in 1 form — sign in to view the analysis.

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Source: EUR-Lex (Cellar) · retrieved 2026-10-14 · Text as adopted (Official Journal); later amendments are not incorporated in this text.