Transmission of information
Article 4
1. Member States shall, without delay, provide the details listed in Annex I to this Regulation and their updates as regards the provisions which transpose Article 167a, Title XI, Chapter 3, and Title XII, Chapter 1, of Directive 2006/112/EC, in accordance with Article 32(1) of Regulation (EU) No 904/2010. That information shall be submitted via the web portal established by the Commission. 2. The Member State of establishment shall transmit the following information via the CCN/CSI network, or via an equivalent secure network or system, as a common electronic message set out in Annex II to this Regulation, to the competent authorities of the Member State of exemption, within 15 working days from the date on which the information becomes available, pursuant to Article 37a(1) of Regulation (EU) No 904/2010: (a) as regards prior notification or update to a prior notification, as referred to in Article 284(3) or (4) of Directive 2006/112/EC, in order to inform the Member State concerned of a taxable person seeking the exemption: (i) the individual identification number of the taxable person, issued by the Member State of establishment and referred to in Article 21(2b), point (a), of Regulation (EU) No 904/2010, or, if not yet available; (ii) any other number for the purpose of the identification of the taxable person; (b) as regards the prior notification or the update to a prior notification referred to in Article 284(3) or (4) of Directive 2006/112/EC, subsequent to having informed the taxable person of its individual identification number or having confirmed the number to the taxable person as referred to in Article 284(5) of Directive 2006/112/EC: (i) the individual identification number assigned to that taxable person referred to in Article 21(2b), point (a), of Regulation (EU) No 904/2010; and (ii) the date of commencement of the exemption referred to in Article 21(2b), point (d), of Regulation (EU) No 904/2010 in respect of the taxable person in the Member State concerned; (c) as regards any taxable person whose Union annual turnover has exceeded the amount referred to in Article 284(2), point (a), of Directive 2006/112/EC: (i) the individual identification number of that taxable person, referred to in Article 21(2b), point (a), of Regulation (EU) No 904/2010; and (ii) the date on which the Union annual turnover of that taxable person exceeded the amount referred to in Article 284(2), point (a), of Directive 2006/112/EC; (d) as regards any taxable person who has failed to comply with the reporting obligations laid down in Article 284b of Directive 2006/112/EC: (i) the individual identification number of that taxable person referred to in Article 21(2b), point (a), of Regulation (EU) No 904/2010; and (ii) the fact of failure to comply with those obligations. 3. The Member State of exemption shall transmit the following information to the competent authorities of the Member State of establishment via the CCN/CSI network or via an equivalent secure network or system, as a common electronic message set out in Annex III to this Regulation, pursuant to Article 37b(2) and (3) of Regulation (EU) No 904/2010: (a) within 15 working days from receiving the information referred to in paragraph 2, point (a): (i) the individual identification number of the taxable person, issued by the Member State of establishment and referred to in Article 21(2b), point (a), of Regulation (EU) No 904/2010 or, if not yet available, any other number received from the Member State of establishment for the purpose of the identification; (ii) information as to whether or not the annual turnover threshold applicable in that Member State for the exemption, referred to in Article 284(2), point (b), of Directive 2006/112/EC, in the current year is exceeded; (iii) information as to whether the conditions referred to in Article 288a(1) of Directive 2006/112/EC are fulfilled; (iv) any request for additional clarification needed in view of the information to be provided under points (ii) and (iii); (b) without delay, the individual identification number of the taxable person, referred to in Article 21(2b), point (a), of Regulation (EU) No 904/2010, and the date on which it ceased to be eligible for the exemption pursuant to Article 288a(1) of Directive 2006/112/EC; (c) without delay, the date on which the special scheme for small enterprises has ceased to apply in that Member State.