The domestic SME scheme applies to small enterprises which want to apply the SME scheme in their Member State of establishment only. For more on the domestic SME scheme, how it works and what the compliance obligations are, please consult:
The cross-border SME scheme applies to small enterprises which want to apply the SME scheme:
- only in Member States other than their Member State of establishment;
- both in their Member State of establishment and in other Member States.
For more on the cross-border SME scheme, who are eligible, how the scheme works and what the compliance obligations are, please consult: