Dutch Legislation/Turnover Tax Act 1968 (VAT)/Chapter V — Special provisions/Section 7 — Special provisions for entrepreneurs who provide services to non-entrepreneurs, or sell goods at a distance, or supply certain goods domestically/§ 3 — Special scheme for intra-Community distance sales of goods, for supplies of goods within a Member State by electronic interfaces facilitating those supplies, and for services supplied by taxable persons established within the Union but not in the Member State of consumption (Union scheme)/Article 28sb

Article 28sb

in force

Special provisions · Special provisions for entrepreneurs who provide services to non-entrepreneurs, or sell goods at a distance, or supply certain goods domestically · § Special scheme for intra-Community distance sales of goods, for supplies of goods within a Member State by electronic interfaces facilitating those supplies, and for services supplied by taxable persons established within the Union but not in the Member State of consumption (Union scheme)

Turnover Tax Act 1968 (VAT) · Chapter V · Section 7 · § 3 · In force since 2021-07-01

Source

An entrepreneur shall notify the Member State of identification of the commencement and the cessation of his activities covered by the Union scheme, as well as of any changes thereto as a result of which he no longer meets the conditions for being allowed to use the Union scheme. This notification shall be submitted by electronic means.

The entrepreneur who chooses the Netherlands as the Member State of identification shall submit the statement referred to in the first paragraph to the inspector.

Upon notification of the commencement of his activities falling under the Union scheme, the taxable person shall be entered in the Union scheme identification register.

If the person who has chosen the Netherlands as the Member State of identification does not or no longer meets the conditions for identification, the identification shall be refused or, as the case may be, terminated by the inspector. The refusal or termination shall be effected by way of a decision subject to objection.

Een ondernemer doet aan de lidstaat van identificatie opgave van het begin en de beëindiging van zijn onder de Unieregeling vallende activiteiten, alsmede van de wijzigingen ervan waardoor hij niet langer voldoet aan de voorwaarden om van de Unieregeling gebruik te mogen maken. Deze opgave wordt langs elektronische weg verstrekt.

De ondernemer die kiest voor Nederland als lidstaat van identificatie doet de in het eerste lid bedoelde opgave bij de inspecteur.

De ondernemer wordt bij opgave van het begin van zijn onder de Unieregeling vallende activiteiten opgenomen in het identificatieregister Unieregeling.

Indien degene die heeft gekozen voor Nederland als lidstaat van identificatie niet of niet langer voldoet aan de voorwaarden voor identificatie, wordt de identificatie door de inspecteur geweigerd respectievelijk beëindigd. De weigering of beëindiging geschiedt bij voor bezwaar vatbare beschikking.