Article 50 - Mandatory Registration

Every Taxable Person must register for Tax purposes if his Turnover exceeds the mandatory registration threshold set by each Member State.

A Person who makes Taxable Supplies or Deemed Supplies in the Member State must apply for registration for Tax purposes if he exceeds the mandatory registration threshold, even if he is not resident in the Member State.

A Taxable Person must also register for Tax purposes in a Member State if he makes Import of Goods into that State and the value thereof exceeds the mandatory registration threshold.

A Person not established in any Member State must register in the Member State in which he is deemed to be making Supplies of Services pursuant to the provisions of this Agreement even if the Deemed Supplies made by him do not exceed the mandatory registration threshold.

A Person not established in the Member State and who is not registered in accordance with Paragraphs 2 and 3 of this Article, may appoint a Tax Representative to fulfill obligations in that State in accordance with Local Law.

A Member State may make registration mandatory for any other Person making Supplies of Goods or Services in the Member State or for purposes of monitoring and control.