# 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, Article 3: Transmission of identification information

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

1. The Member State of identification shall transmit the following to the other Member States, via the CCN/CSI network:
(a) information to identify the taxable person using the non-Union scheme;
(b) similar details to identify the taxable person using the Union scheme;
(c) allocated identification number.
The 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.
2. 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:
(a) is excluded from one of the special schemes;
(b) voluntarily ceases to use one of the special schemes;
(c) changes the Member State of identification within the Union scheme.

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Source: https://www.legislation.gov.uk/eur/2012/815/article/3 (the official version)
Page: https://openlegislation.uk/eu-regulation-2012-815/article-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.