VAT: Special scheme for small enterprises
This procedure concerns the Value Added Tax (VAT) system, specifically a special scheme designed for small businesses. It aims to simplify VAT obligations for smaller enterprises, potentially reducing their administrative burden and making compliance easier.
The changes could affect small and medium-sized enterprises (SMEs) and businesses in craft industries. The goal is to ensure fair competition and efficient tax collection while supporting smaller economic actors within the EU.
Documents
Common system of value added tax as regards the special scheme for small enterprises
position · EN · 2026-05-03
Common system of value added tax as regards the special scheme for small enterprises
position · EN · 2026-05-03
Common system of value added tax as regards the special scheme for small enterprises
report · EN · 2026-05-03
Common system of value added tax as regards the special scheme for small enterprises
report · EN · 2026-05-03
Common system of value added tax as regards the special scheme for small enterprises
proposal · EN · 2026-05-03
Common system of value added tax as regards the special scheme for small enterprises
report · EN · 2026-05-03
Common system of value added tax as regards the special scheme for small enterprises
report · EN · 2026-05-03
Common system of value added tax as regards the special scheme for small enterprises
proposal · EN · 2026-05-03
Common system of value added tax as regards the special scheme for small enterprises
report · EN · 2026-05-03
Common system of value added tax as regards the special scheme for small enterprises
report · EN · 2026-05-03
Common system of value added tax as regards the special scheme for small enterprises
proposal · EN · 2026-05-03
Common system of value added tax as regards the special scheme for small enterprises
proposal · EN · 2026-05-03
Common system of value added tax as regards the special scheme for small enterprises
report · EN · 2026-05-03
Common system of value added tax as regards the special scheme for small enterprises
proposal · EN · 2026-05-03
Common system of value added tax as regards the special scheme for small enterprises
report · EN · 2026-05-03
Common system of value added tax as regards the special scheme for small enterprises
proposal · EN · 2026-05-03
Common system of value added tax as regards the special scheme for small enterprises
proposal · EN · 2026-05-03
Common system of value added tax as regards the special scheme for small enterprises
proposal · EN · 2026-05-03
Common system of value added tax as regards the special scheme for small enterprises
proposal · EN · 2026-05-03
Common system of value added tax as regards the special scheme for small enterprises
report · EN · 2026-05-03
Common system of value added tax as regards the special scheme for small enterprises
report · EN · 2026-05-03
Common system of value added tax as regards the special scheme for small enterprises
proposal · EN · 2026-05-03
Common system of value added tax as regards the special scheme for small enterprises
proposal · EN · 2026-05-03
Common system of value added tax as regards the special scheme for small enterprises
proposal · EN · 2026-05-03
Common system of value added tax as regards the special scheme for small enterprises
proposal · EN · 2026-05-03
Common system of value added tax as regards the special scheme for small enterprises
proposal · EN · 2026-05-03
Common system of value added tax as regards the special scheme for small enterprises
report · EN · 2026-05-03
Common system of value added tax as regards the special scheme for small enterprises
proposal · EN · 2026-05-03
Common system of value added tax as regards the special scheme for small enterprises
proposal · EN · 2026-05-03
Common system of value added tax as regards the special scheme for small enterprises
report · EN · 2026-05-03
Common system of value added tax as regards the special scheme for small enterprises
report · EN · 2026-05-03
Common system of value added tax as regards the special scheme for small enterprises
proposal · EN · 2026-05-03
Common system of value added tax as regards the special scheme for small enterprises
report · EN · 2026-05-03
Common system of value added tax as regards the special scheme for small enterprises
report · EN · 2026-05-03
Common system of value added tax as regards the special scheme for small enterprises
proposal · EN · 2026-05-03
Common system of value added tax as regards the special scheme for small enterprises
report · EN · 2026-05-03
Common system of value added tax as regards the special scheme for small enterprises
report · EN · 2026-05-03
Common system of value added tax as regards the special scheme for small enterprises
proposal · EN · 2026-05-03