# Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, Article 369c

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

The taxable person not established in the Member State of consumption shall state to the Member State of identification when he commences and ceases his taxable activities covered by this special scheme, or changes those activities 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/369c (the official version)
Page: https://openlegislation.uk/eu-directive-2006-112/article-369c
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.