Documents

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...

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