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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...
New VAT rules for small businesses
- New VAT rules for small businesses (BG)
- New VAT rules for small businesses (ES)
- New VAT rules for small businesses (CS)
- New VAT rules for small businesses (DA)
- New VAT rules for small businesses (DE)
- New VAT rules for small businesses (ET)
- New VAT rules for small businesses (EL)
- New VAT rules for small businesses (FR)
- New VAT rules for small businesses (GA)
- New VAT rules for small businesses (HR)
- New VAT rules for small businesses (IT)
- New VAT rules for small businesses (LV)
- New VAT rules for small businesses (IT)
- New VAT rules for small businesses (HU)
- New VAT rules for small businesses (MT)
- New VAT rules for small businesses (NL)
- New VAT rules for small businesses (PL)
- New VAT rules for small businesses (PT)
- New VAT rules for small businesses (RO)
- New VAT rules for small businesses (SK)
- New VAT rules for small businesses (SL)
- New VAT rules for small businesses (FI)
- New VAT rules for small businesses (SV)

Guide to the SME scheme
- Guide to the SME scheme
- Guide to the SME scheme
- Guide to the SME scheme
- Guide to the SME scheme
- Guide to the SME scheme
- Guide to the SME scheme
- Guide to the SME scheme
- Guide to the SME scheme
- Guide to the SME scheme
- Guide to the SME scheme
- Guide to the SME scheme
- Guide to the SME scheme
- Guide to the SME scheme
- Guide to the SME scheme
- Guide to the SME scheme
- Guide to the SME scheme
- Guide to the SME scheme
- Guide to the SME scheme
- Guide to the SME scheme
- Guide to the SME scheme
- Guide to the SME scheme
- Guide to the SME scheme

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
- SME Explanatory Notes
- SME Explanatory Notes
- SME Explanatory Notes
- SME Explanatory Notes
- SME Explanatory Notes
- SME Explanatory Notes
- SME Explanatory Notes
- SME Explanatory Notes
- SME Explanatory Notes
- SME Explanatory Notes
- SME Explanatory Notes
- SME Explanatory Notes
- SME Explanatory Notes
- SME Explanatory Notes
- SME Explanatory Notes
- SME Explanatory Notes
- SME Explanatory Notes
- SME Explanatory Notes
- SME Explanatory Notes
- SME Explanatory Notes
- SME Explanatory Notes
- SME Explanatory Notes