A taxable person shall be excluded from the scheme for the following reasons:
• It notifies that it no longer supplies telecommunications, broadcasting or electronically supplied services;
• It may be assumed that its activities under the special schemes have ceased
o where it has made no supplies under the special scheme for 8 consecutive calendar quarters;
• It no longer meets the conditions necessary for using the scheme (for example, a taxable person using the non-Union Scheme is subsequently required to register in a Member State);
• It persistently fails to comply with the rules relating to the scheme – this is defined as being so in at least the following cases:
o Reminders to render a return have been sent to the taxable person for three immediately preceding calendar quarters, and the VAT return has not been submitted for each return within 10 days of the reminder;
o Reminders to make a payment have been sent to the taxable person for three immediately preceding calendar quarters, and the full amount has not been paid within 10 days of receiving each of these reminders, unless the outstanding amount for each return is less than €100;
o Where the taxable person has failed to make its records electronically available to the Member State of identification or Member State of consumption within one month of a subsequent reminder by the Member State of identification.
Whilst any Member State can ask that the Member State of identification excludes the taxable person, only the Member State of identification can take the decision of whether or not to exclude. A taxable person can appeal the exclusion decision according to national procedures that apply in the Member State of identification.