VAT representatives
Appointment
Cessation, date of
Commissioners' agreement
Established in country or territory, condition
Evidence
Failure to appoint, security for VAT
Generally
Insolvency or incapacitation
Mutual assistance provisions
Notification
Offences
Registration
Representatives liability
VAT representative, meaning
Breaches of regulatory provisions, penalty
Assessment of amount due
Assessment time limits and supplementary assessments
Generally
Electronic services supplied in member states, special accounting scheme
Electronically-supplied services
Failure to appoint, security
Recovery
Meaning
Non-established taxable persons (NETPs), mutual assistance
Registration
Ceasing to be representative
Change in name, constitution or ownership
Generally
Service of notices
Third country traders, repayment of VAT