# Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, Article 360

Extent: E+W+S+N.I.

The taxable person not established within the Community shall state to the Member State of identification when he commences or ceases his activity as a taxable person, or changes that activity in such a way that he no longer meets the conditions necessary for use of this special scheme. He shall communicate that information electronically.

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Source: https://www.legislation.gov.uk/eudr/2006/112/article/360 (the official version)
Page: https://openlegislation.uk/eu-directive-2006-112/article-360
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.