{
  "url": "https://openlegislation.uk/eu-regulation-2012-815/article-3",
  "json_url": "https://openlegislation.uk/eu-regulation-2012-815/article-3.json",
  "legislation": "eur/2012/815",
  "legislation_title": "Commission Implementing Regulation (EU) No 815/2012 of 13 September 2012 laying down detailed rules for the application of Council Regulation (EU) No 904/2010, as regards special schemes for non-established taxable persons supplying telecommunications, broadcasting or electronic services to non-taxable persons",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2012-815",
  "path": "article/3",
  "kind": "article",
  "number": "3",
  "heading": "Transmission of identification information",
  "text": "1. The Member State of identification shall transmit the following to the other Member States, via the CCN/CSI network:\n(a) information to identify the taxable person using the non-Union scheme;\n(b) similar details to identify the taxable person using the Union scheme;\n(c) allocated identification number.\nThe common electronic message set out in Annex I shall be used to transmit the information referred to in the first subparagraph. Column B of the common electronic message set out in Annex I shall be used for the non-Union scheme and column C of that common electronic message shall be used for the Union scheme.\n2. The Member State of identification shall without delay inform the other Member States via the CCN/CSI network, using the common electronic message set out in Annex II to this Regulation, where the taxable person:\n(a) is excluded from one of the special schemes;\n(b) voluntarily ceases to use one of the special schemes;\n(c) changes the Member State of identification within the Union scheme.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2012/815/article/3",
    "retrieved_at": "2026-11-01T14:49:13.820391+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}