Αποτελέσματα Αναζήτησης
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)
Council Directive (EU) 2020/285 of 18 February 2020 amending Directive 2006/112/EC on the common system of value added tax as regards the special scheme for small enterprises and Regulation (EU) No 904/2010 as regards the administrative cooperation and exchange of information for the purpose of monitoring the correct application of the special ...
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.
7 Ιαν 2021 · Commission Implementing Regulation (EU) 2020/194 of 12 February 2020 laying down detailed rules for the application of Council Regulation (EU) No 904/2010 as regards the special schemes for taxable persons supplying services to non-taxable persons, making distance sales of goods and certain domestic supplies of goods. C/2020/657.
The special VAT scheme for travel agents1 (the “special scheme” or the “travel agent scheme”) was put in place by the Sixth VAT Directive2 in 1977 as a simplification measure derogating from the normal VAT rules on the place of supply, taxable amount and deduction of input tax. This scheme, currently set out in Articles 306 to 310 of the
The special VAT scheme for travel agents (the “special scheme”), set out in Articles 306 to 310 of the VAT Directive 1 , is a simplification measure derogating from the normal VAT rules that is in place since the adoption of the common VAT system in 1977.
