- Council Directive (EU) 2020/285 of 18 February 2020 amending Council Directive 2006/112/EC on the common system of value added tax as regards the special scheme for small enterprises and Council 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 scheme for small enterprises
- Council Directive (EU) 2022/542 of 5 April 2022 amending Council Directive 2006/112/EC on the common system of value added tax as regards the special scheme for small enterprises and Council Directive (EU) 2020/285 as regards rates of value added tax
- Commission Implementing Regulation (EU) 2021/2007 of 16 November 2021 laying down detailed rules for the application of Council Regulation (EU) No 904/2010 as regards the special scheme for small enterprises