Article 363
The Member State of identification shall strike the non-established taxable person from the identification register in the following cases: (a) if he notifies that Member State that he no longer supplies electronic services; (b) if it may otherwise be assumed that his taxable activities have ceased; (c) if he no longer meets the conditions necessary for use of this special scheme; (d) if he persistently fails to comply with the rules relating to this special scheme.