OpenLegislation

Annex II

United Kingdom

Original text. Later amendments are not shown.

Details relating to the status of a taxable person in the register of a Member State of identification

Individual VAT identification number allocated by the Member State of identification, including country code
Date from which the change is effective

Reason for changing the status of the taxable person in the register by using the following codes:

  1. (1)

    The taxable person has notified the Member State of identification that he no longer supplies telecommunications, broadcasting or electronic services;

  2. (2)

    It is assumed by the Member State of identification that the taxable activities of the taxable person covered by the special scheme have ceased;

  3. (3)

    The taxable person no longer meets the conditions necessary for the use of the special scheme;

  4. (4)

    The taxable person persistently fails to comply with the rules of the special scheme;

  5. (5)

    The taxable person has requested to voluntarily leave the scheme;

  6. (6)

    The taxable person has requested to be identified in a new Member State of identification.