Highlighting an example
...
The whole registration process should not take longer than 35 working days following the date of the receipt of the prior notification by the Member State of establishment. The small enterprise can start to VAT exempt its supplies of goods and services as from the date its MSEST grants the EX number and confirms that the number can be used in the Member State(s) selected.
Example
A small enterprise applies the SME scheme (domestic) in its Member State of establishment (MSEST). It wants to make use of the VAT exemption in Member State 1 (MSEXE). The SME submits the prior notification in its MSEST on 3 February 2025. The small enterprise meets the requirements to access the cross-border SME scheme in MSEXE and receives confirmation from MSEST that it can use the EX number in MSEXE on 5 March 2025.
The commencement date to apply the VAT exemption in MSEXE is 5 March 2025.
The registration procedure can take longer in specific cases where additional time is necessary to carry out investigations to prevent tax evasion or avoidance.
Highlighting an example (alternative example)
...
The whole registration process should not take longer than 35 working days following the date of the receipt of the prior notification by the Member State of establishment. The small enterprise can start to VAT exempt its supplies of goods and services as from the date its MSEST grants the EX number and confirms that the number can be used in the Member State(s) selected.
Example
A small enterprise applies the SME scheme (domestic) in its Member State of establishment (MSEST). It wants to make use of the VAT exemption in Member State 1 (MSEXE). The SME submits the prior notification in its MSEST on 3 February 2025. The small enterprise meets the requirements to access the cross-border SME scheme in MSEXE and receives confirmation from MSEST that it can use the EX number in MSEXE on 5 March 2025.
The commencement date to apply the VAT exemption in MSEXE is 5 March 2025.
The registration procedure can take longer in specific cases where additional time is necessary to carry out investigations to prevent tax evasion or avoidance.
Highlighting an example, #3 using a graphic under the heading
...
The whole registration process should not take longer than 35 working days following the date of the receipt of the prior notification by the Member State of establishment. The small enterprise can start to VAT exempt its supplies of goods and services as from the date its MSEST grants the EX number and confirms that the number can be used in the Member State(s) selected.
Example  A small enterprise applies the SME scheme (domestic) in its Member State of establishment (MSEST). It wants to make use of the VAT exemption in Member State 1 (MSEXE). The SME submits the prior notification in its MSEST on 3 February 2025. The small enterprise meets the requirements to access the cross-border SME scheme in MSEXE and receives confirmation from MSEST that it can use the EX number in MSEXE on 5 March 2025. The commencement date to apply the VAT exemption in MSEXE is 5 March 2025. |
The registration procedure can take longer in specific cases where additional time is necessary to carry out investigations to prevent tax evasion or avoidance.