92C. —(1) A taxable person—

(a) who has established his or her business in the State,

(b) who makes, or intends to make, supplies of goods or services in one or more than one Member State (in this section referred to as a "relevant Member State"), in the course of or furtherance of business,

(c) whose Union annual turnover, in the current calendar year and the immediately preceding calendar year, does not exceed the Union threshold,

(d) whose annual turnover in the relevant Member State, in the current calendar year and the immediately preceding calendar year, does not exceed the Member State annual turnover threshold for that Member State, and

(e) who has not been assigned an SME exemption scheme number in another Member State,

may avail of the SME exemption scheme in that relevant Member State.

(2) (a) A taxable person to whom subsection (1) applies shall notify the Revenue Commissioners of his or her intention to avail of the SME exemption scheme in a relevant Member State before the person commences availing of the scheme in that Member State.

(b) A notification under paragraph (a) shall be made by electronic means, using such form as is made available by the Revenue Commissioners for the purpose (in this section known as the "prior notification form"), and shall include the following information:

(i) the name, taxable activity, legal form, and address of the taxable person,

(ii) the relevant Member State or Member States in which the taxable person intends to avail of the SME exemption scheme,

(iii) the annual turnover of the taxable person, denominated in euro, in the State, and in each other Member State, in respect of the year in which the notification is made and the immediately preceding year.

(3) (a) The Revenue Commissioners shall establish and maintain a register (in this section referred to as the "SME exemption scheme register") of—

(i) taxable persons established in the State in respect of whom the Revenue Commissioners are satisfied they meet the requirements to avail of the SME exemption scheme in one or more than one Member State of exemption (in this section referred to as "SME identified persons"), and

(ii) in respect of each SME identified person, the Member State or Member States of exemption (in this section referred to as the "registered Member State of exemption").

(b) The Revenue Commissioners shall assign to each SME identified person an SME exemption scheme number ending with the suffix 'EX’.

(4) (a) Where a taxable person notifies the Revenue Commissioners of the person’s intention to avail of the SME exemption scheme in accordance with subsection (2), and the Revenue Commissioners are satisfied that the person meets the requirements to avail of the SME exemption scheme in one or more than one Member State of exemption, the Revenue Commissioners shall, within the period referred to in paragraph (b)—

(i) register the person in the SME exemption scheme register under subsection (3)(a), and

(ii) notify the person of the SME exemption scheme number assigned to that person under subsection (3)(b).

(b) The period referred to in paragraph (a) is 35 working days or such further period as shall be notified to the taxable person by the Revenue Commissioners where additional time is required in order to carry out checks to prevent tax evasion or avoidance.

(5) An SME identified person who has been assigned an SME exemption scheme number may avail of the SME exemption scheme in a registered Member State of exemption—

(a) in the case of a Member State of exemption which has been notified to the Revenue Commissioners under subsection (2), from the date the person is notified of the SME exemption scheme number under subsection (4)(a)(ii), or

(b) in the case of a Member State of exemption which has been notified to the Revenue Commissioners under subsection (6), from the date the person receives the confirmation referred to in subsection (7).

(6) (a) An SME identified person shall notify the Revenue Commissioners, in advance—

(i) of any changes to the information previously notified to the Revenue Commissioners undersubsection (2), or under this subparagraph,

(ii) where the person no longer wishes to avail of the SME exemption scheme in a registered Member State of exemption, or

(iii) where the person intends to change, or cease, his or her taxable activity to the extent that the person no longer satisfies the requirements to avail of the SME exemption scheme.

(b) A notification under paragraph (a) shall be made by electronic means, in such form as is made available by the Revenue Commissioners for that purpose (in this section referred to as an "updated notification form"), and shall include the SME exemption scheme number assigned to the taxable person under subsection (3)(b).

(c) A notification under paragraph (a)(i) or (iii) shall not be required in respect of any information to which subsection (9)(a)(ii) applies.

(7) (a) An SME identified person shall notify the Revenue Commissioners under subsection (6) before availing of the SME exemption scheme in a Member State other than a registered Member State of exemption (in this paragraph referred to as a ‘new Member State of exemption’) and the Revenue Commissioners shall, where they are satisfied that the person is a person to whom subsection (1) applies, confirm to that person, within the period referred to in paragraph (b), that the person may avail of the SME exemption scheme in that new Member State of exemption.

(b) The period referred to in paragraph (a) is 35 working days, or such further period as shall be notified to the taxable person by the Revenue Commissioners where additional time is required in order to carry out checks to prevent tax evasion or avoidance.

(8) Where an SME identified person notifies the Revenue Commissioners, in accordance with subsection (6)(a)(ii) that the person no longer wishes to avail of the SME exemption scheme in a Member State of exemption, that person shall cease to avail of the scheme—

(a) in a case where the updated notification form is received by the Revenue Commissioners during the last month of a calendar quarter, from the first day of the second month of the next calendar quarter, or

(b) in all other cases, from the first day of the next calendar quarter following the calendar quarter in which the Revenue Commissioners receive the updated notification form.

(9) (a) An SME identified person shall, within one month following the end of each calendar quarter, furnish to the Revenue Commissioners, by electronic means using such form as is made available by the Revenue Commissioners for the purpose, a report (in this subsection referred to as the "quarterly report") containing the following particulars:

(i) the SME scheme exemption number assigned to the taxable person under subsection (3)(b);

(ii) the annual turnover of that taxable person in each Member State, or a nil return if no supplies have been made in a Member State, during that calendar quarter.

(b) For the purposes of paragraph (a)(ii), where a registered Member State of exemption applies different Member State annual turnover thresholds to different categories of taxable activity, the SME identified person shall specify, in the quarterly report, the person’s annual turnover in respect of each category of taxable activity.

(c) Where supplies have been made by an SME identified person using a currency other than the euro, the exchange rate to be used for the purpose of expressing the corresponding amount in euro on the quarterly report shall be that published by the European Central Bank on the first day of the calendar year to which the report relates or, if there is no publication on that date, on the next date of publication.

(10) (a) Where, during a calendar year, the annual turnover of an SME identified person exceeds the Union threshold, the person shall, within 15 working days of the date on which the threshold was exceeded—

(i) notify the Revenue Commissioners under subsection (6) that the threshold was exceeded, and

(ii) furnish a report to the Revenue Commissioners for the period from the beginning of the calendar quarter in which the threshold was exceeded to the date on which the threshold was exceeded.

(b) Subsection (9) shall, with all necessary modifications, apply to a report under paragraph (a) as it applies to a report under that subsection.

(c) The Revenue Commissioners shall cancel the SME exemption scheme number which has been assigned to an SME identified person under subsection (3)(b) where the Revenue Commissioners have been notified under paragraph (a) that the annual turnover of the person exceeds the Union threshold.

(11) The Revenue Commissioners shall amend the SME exemption scheme register, in respect of an SME identified person, as appropriate, where—

(a) a Member State of exemption notifies the Revenue Commissioners that the person is not eligible for the SME exemption scheme, or the SME exemption scheme has ceased to apply, in that Member State, or

(b) the person notifies to the Revenue Commissioners of any of the matters referred to in subsection (6)(a)(i) to (iii).]