20.10.2012 Official Journal of the European Union L 290/1 II (Non-legislative acts) REGULATIONS COUNCIL REGULATION (EU) No 967/2012 of 9 October 2012 amending Implementing Regulation (EU) No 282/2011 as regards the special schemes for non- established taxable persons supplying telecommunications services, broadcasting services or electronic services to non-taxable persons THE COUNCIL OF THE EUROPEAN UNION, Having regard to the Treaty on the Functioning of the European Union, business within the Community. In that case the Member State of identification is where the taxable person has his place of business. 4)  In order to avoid disproportionate burdens for taxable persons using the Union scheme, it should be clarified Having regard to Council Directive 2006/112/EC  of how a change of the Member State of identification can 28 November 2006 on the common system of value added be effected where the taxable person changes his fixed tax ('), and in particular Article 397 thereof, establishment or business establishment in such a way that a change in the Member State of identification is ) o necessary in order for him to continue using the scheme. Having regard to the proposal from the European Commission, (5)  Telecommunications, broadcasting and electronic services Whereas: supplied in Member States where the taxable person has established his business or has a fixed establishment are (1) Directive 2006/112[EC provides that as from 1 January not dcovlered Ey elthir of thf spe}flallslc}gen;es.l It S;l?il.ﬂd tie 2015, all telecommunications, broadcasting and elec- made clear that such supplies should be declared directly : . . . to the Member State concerned. tronic services are to be taxed in the Member State in which the customer is established or has his permanent address or usual residence (hereinafter the ‘Member State 6)  Since both of the special schemes are optional, a non- of con-sumption’) reg.ardlt?ss of where the taxable person established taxable person is able to decide at any time to supplying those services is established. cease using them. It is necessary to clarify when such decisions take effect. (20 In order to facilitate compliance with fiscal obligations where §uch services are supplied to.non—taxable persons, () However, to avoid unnecessary burdens for tax auth- a_special sch«e‘me has. been put in pla‘ce for taxabile orities, a taxable person who decides to cease using persons established within the Cpmmumty bl,lt not 1n one of the special schemes should, for a certain period, the Member State where the services are supplied (here- be refused re-entry into that scheme. inafter the ‘Union scheme’). The other special scheme, for taxable persons not established within the Community (hereinafter the ‘non-Union scheme’) currently in place, (8)  To keep the registration details in its database up-to-date, has been extended to cover all of those services. This will the Member State of identification relies on the enable non-established taxable persons to designate a information received from the taxable person. In order Member State of identification as a single point of elec- to ensure that databases are updated without delay, it is tronic contact for value added tax (VAT) identification necessary to lay down a time limit within which the and VAT declarations. taxable person using the special schemes should communicate any relevant information on ceasing or . . . changing activities and on changes to any relevant 3 A taxable person with establishments in more than one ; 4 ; v Member Stzte should, under the Union scheme, be able information already supplied to designate any of the Member States concerned as the Member State of identification, unless he has his place of (99 A VAT identification number needs to be allocated to a () O] L 347, 11.12.2006, p. 1. non-established taxable person who wants to make use of a special scheme. To prevent unintended retroactive