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The VAT Directive accommodates special VAT schemes for specific categories of taxpayers such as small businesses to reduce paperwork.
There are groups of traders that can choose, if they meet certain conditions, to join a special VAT scheme. See indicatively the following special schemes: (A) Special scheme for small businesses (Article 39)
17 Μαΐ 2023 · Proposal for a COUNCIL DIRECTIVE amending Directive 2006/112/EC as regards VAT rules relating to taxable persons who facilitate distance sales of imported goods and the application of the special scheme for distance sales of goods imported from third territories or third countries and special arrangements for declaration and payment of import VAT.
The special scheme for small enterprises currently only allows for an exemption to be granted to enterprises established in the Member State in which the VAT is due. This has a negative impact on competition in the internal market for enterprises not established in that Member State.
This enlarged One Stop Shop covers three special schemes: the non-Union scheme, the Union scheme and the import scheme. The scope of the already existing non-Union scheme and Union scheme has been extended, whereas the import scheme has been newly introduced.
The performance of the special scheme is assessed against the five evaluation criteria: i) relevance, ii) effectiveness, iii) efficiency, iv) coherence and v) the EU added value 10 as defined in the Better Regulation Guidelines 11 .
7 Ιουλ 2022 · In most EU countries you can apply for a special scheme that enables you to trade under certain conditions without the need to charge VAT. If your company makes taxable supplies of goods or services below a certain annual limit, it may be exempt from VAT.
