The electronic interface in the Member State of establishment, by which a taxable person may be required, pursuant to Article 284c(2) of Directive 2006/112/EC, to submit a prior notification, any update to that notification and to report the value of supplies for the use of the special scheme in another Member State, shall offer the facility to save the information and any change to that information, to be provided pursuant to Article 284(3) and (4) and Articles 284a and 284b of Directive 2006/112/EC.
Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of 2026-07-04
CitationArticle 2 of Commission Implementing Regulation (EU) 2021/2007 (LawPlayer, data as of 2026-07-04)
