14.9.2012 Official Journal of the European Union L 249/3 II (Non-legislative acts) REGULATIONS 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 THE EUROPEAN COMMISSION, (3)  To ensure that information is exchanged in a uniform manner, it is necessary to adopt the technical details for such exchange, including a common electronic message. This would also allow for the uniform development of Having regard to the Treaty on the Functioning of the European the technical and functional specifications, as they would Union, follow a regulated framework. Having regard to Council Regulation (EU) No 904/2010 of 7 October 2010 on  administrative cooperation  and (4)  Certain information relating to changes to the identifi- combating fraud in the field of value added tax (), and in cation details such as the exclusion from the special particular Article 44(1), second subparagraph of Article 44(2), schemes, the voluntary cessation or the change of Article 45(1) and (2), and Article 51(1) thereof, Member State of identification should also be exchanged, without delay, in a uniform manner in order to allow Member States to monitor the correct application of the special schemes and to combat fraud. To that end, Whereas: common arrangements for the electronic exchange of such information should be provided. (1) Regulation (EU) No 904/2010 lays down the rules for the administrative cooperation and the fight against fraud in the field of value added tax (VAT). Articles 44 and 45 () In order to keep the administrative burden to a of Regulation (EU) No 904/2010 specifically concern the minimum, it is necessary to establish certain exchange of 1nf0r.ma'F10n relating to Fhe special schemt?s requirements for the electronic interface that facilitate for telecommunications, broadcasting or electronic submission of identification information and VAT SEIVICES p.r0V1c.led for in Chapter 6 of Tide XIl of returns by taxable persons. Member States should not Council Directive 2006/112/EC of 28 November 2006 be prevented from providing additional functionalities on the common system of value added tax (*). Those to further reduce administrative burdens. special schemes involve a taxable person established outside the Member State of consumption declaring the VAT due on relevant sales in the Member State of consumption via an electronic interface in the Member State of identification (one-stop shop). (6)  In order to ensure that the information relating to regis- tration into the scheme, and VAT returns rendered under the scheme, can be transmitted and processed effectively o ) ) ) ) Member States should develop their electronic interface (2)  Certain information relating to transactions carried out in a uniform manner. It is therefore necessary to establish under those special schemes is to be collected and the common electronic message for the transmission of exchanged between Member States. Specifically, that that information. relates to the exchange of identification and the collection and exchange of VAT return details, including corrections to those VAT returns, between Member States. (7) It is necessary to clarify the information to be submitted () O] L 268, 12.10.2010, p. 1. () O] L 347, 11.12.2006, p. 1. in cases where no sales under the special schemes are made in a particular period in one or all Member States.