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VAT rules for small enterprises – SME scheme

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  • General publications
  • 10 December 2024
Guidelines issued by the VAT Committee

The Guidelines issued by the VAT Committee provide a view of the VAT advisory committee on the new SME scheme and its implementation. The guidelines do not constitute an official interpretation of EU law and do not necessarily have the agreement of the European Commission. They do not bind the...

  • Guía del régimen especial de las pequeñas empresas
    (1.63 MB - PDF)
  • Richtlinien Aus Den Sitzungen Des Mehrwertsteuerausschusses Zur Sonderregelung Für Kleine Unternehmen
    (319.01 KB - PDF)
  • Lignes Directrices Découlant Des Réunions Du Comité
    (325.88 KB - PDF)
factsheet cover
  • General publications
  • 29 November 2024
New VAT rules for small businesses
  • New VAT rules for small businesses (BG)
    (95.41 KB - PDF)
  • New VAT rules for small businesses (ES)
    (90.1 KB - PDF)
  • New VAT rules for small businesses (CS)
    (91.21 KB - PDF)
  • New VAT rules for small businesses (DA)
    (89.29 KB - PDF)
  • New VAT rules for small businesses (DE)
    (91.89 KB - PDF)
  • New VAT rules for small businesses (ET)
    (87.47 KB - PDF)
  • New VAT rules for small businesses (EL)
    (93.78 KB - PDF)
  • New VAT rules for small businesses (FR)
    (89.96 KB - PDF)
  • New VAT rules for small businesses (GA)
    (85.38 KB - PDF)
  • New VAT rules for small businesses (HR)
    (88.81 KB - PDF)
  • New VAT rules for small businesses (IT)
    (88.33 KB - PDF)
  • New VAT rules for small businesses (LV)
    (89 KB - PDF)
  • New VAT rules for small businesses (IT)
    (86.39 KB - PDF)
  • New VAT rules for small businesses (HU)
    (90.98 KB - PDF)
  • New VAT rules for small businesses (MT)
    (92.21 KB - PDF)
  • New VAT rules for small businesses (NL)
    (88.58 KB - PDF)
  • New VAT rules for small businesses (PL)
    (93.06 KB - PDF)
  • New VAT rules for small businesses (PT)
    (90.2 KB - PDF)
  • New VAT rules for small businesses (RO)
    (89.43 KB - PDF)
  • New VAT rules for small businesses (SK)
    (93.39 KB - PDF)
  • New VAT rules for small businesses (SL)
    (87.55 KB - PDF)
  • New VAT rules for small businesses (FI)
    (86.71 KB - PDF)
  • New VAT rules for small businesses (SV)
    (89.45 KB - PDF)
  • General publications
  • 25 October 2024
Guide to the SME scheme
  • Guide to the SME scheme
    (1.67 MB - PDF)
  • Guide to the SME scheme
    (1.67 MB - PDF)
  • Guide to the SME scheme
    (1.51 MB - PDF)
  • Guide to the SME scheme
    (1.59 MB - PDF)
  • Guide to the SME scheme
    (1.15 MB - PDF)
  • Guide to the SME scheme
    (1.64 MB - PDF)
  • Guide to the SME scheme
    (1.27 MB - PDF)
  • Guide to the SME scheme
    (1.21 MB - PDF)
  • Guide to the SME scheme
    (1.59 MB - PDF)
  • Guide to the SME scheme
    (1.19 MB - PDF)
  • Guide to the SME scheme
    (1.29 MB - PDF)
  • Guide to the SME scheme
    (1.28 MB - PDF)
  • Guide to the SME scheme
    (1.29 MB - PDF)
  • Guide to the SME scheme
    (1.39 MB - PDF)
  • Guide to the SME scheme
    (1.35 MB - PDF)
  • Guide to the SME scheme
    (1.39 MB - PDF)
  • Guide to the SME scheme
    (1.21 MB - PDF)
  • Guide to the SME scheme
    (1.3 MB - PDF)
  • Guide to the SME scheme
    (1.4 MB - PDF)
  • Guide to the SME scheme
    (1.36 MB - PDF)
  • Guide to the SME scheme
    (1.26 MB - PDF)
  • Guide to the SME scheme
    (1.51 MB - PDF)
  • General publications
  • 24 October 2024
SME Explanatory Notes

EU VAT changes as regards the special scheme for small enterprises (Council Directive (EU) 2020/285 Commission Implementing Regulation (EU) 2021/2007).

  • SME Explanatory Notes
    (1.69 MB - PDF)
  • SME Explanatory Notes
    (5.25 MB - PDF)
  • SME Explanatory Notes
    (1.7 MB - PDF)
  • SME Explanatory Notes
    (2.67 MB - PDF)
  • SME Explanatory Notes
    (2.53 MB - PDF)
  • SME Explanatory Notes
    (4.13 MB - PDF)
  • SME Explanatory Notes
    (2.42 MB - PDF)
  • SME Explanatory Notes
    (1.6 MB - PDF)
  • SME Explanatory Notes
    (2.82 MB - PDF)
  • SME Explanatory Notes
    (1.58 MB - PDF)
  • SME Explanatory Notes
    (4.61 MB - PDF)
  • SME Explanatory Notes
    (1.75 MB - PDF)
  • SME Explanatory Notes
    (1.62 MB - PDF)
  • SME Explanatory Notes
    (3.07 MB - PDF)
  • SME Explanatory Notes
    (3.19 MB - PDF)
  • SME Explanatory Notes
    (2.83 MB - PDF)
  • SME Explanatory Notes
    (1.69 MB - PDF)
  • SME Explanatory Notes
    (1.49 MB - PDF)
  • SME Explanatory Notes
    (3.08 MB - PDF)
  • SME Explanatory Notes
    (1.69 MB - PDF)
  • SME Explanatory Notes
    (5.31 MB - PDF)
  • SME Explanatory Notes
    (3.41 MB - PDF)
  • SME Explanatory Notes
    (2.6 MB - PDF)