Title XII: Special schemes
Chapter 1: Special scheme for small enterprises
Section 2: Exemptions or graduated relief [1]
Article 288 [2]
The turnover serving as a reference for the purposes of applying the arrangements provided for in this Section shall consist of the following amounts, exclusive of VAT:
the value of supplies of goods and services, in so far as they are taxed;
[3] the value of transactions which are exempt, with deductibility of the VAT paid at the preceding stage, pursuant to Article 98(2) or Article 105a;
the value of transactions which are exempt pursuant to Articles 146 to 149 and Articles 151, 152 or 153;
the value of real estate transactions, financial transactions as referred to in points (b) to (g) of Article 135(1), and insurance services, unless those transactions are ancillary transactions.
However, disposals of the tangible or intangible capital assets of an enterprise shall not be taken into account for the purposes of calculating turnover.
Fundstelle(n):
zur Änderungsdokumentation
CAAAE-23889
1According
to Art. 1 No 9 Council Directive (EU) 2020/285 of 18 February 2020 (OJ L 62, 2.
3. 2020, p. 13) the heading of Section 2 in Title XII, Chapter 1 will be
replaced with effect from
1. 1.
2025 by the following:
‚Section
2: Exemptions‘.
2According
to Art. 1 No 15 Council Directive (EU) 2020/285 of 18 February 2020 (OJ L 62,
2. 3. 2020, p. 13) as amended by Art. 2 Council Directive (EU) 2022/542 of 5
April 2022 (OJ L 107, 6. 4. 2022, p. 1) Art. 288 will be replaced with effect
from 1. 1. 2025 by the following:
‚Article 288
1. The annual turnover serving as a reference for applying the
exemption provided for in Article 284 shall consist of the following amounts,
exclusive of VAT:
a) the value of supplies of goods
and services, in so far as they would be taxed were they supplied by a
non-exempt taxable person;
b) the value of transactions which
are exempt, with deductibility of the VAT paid at the preceding stage, pursuant
to Article 98(2) or Article 105a;
c) the value of transactions which
are exempt pursuant to Articles 146 to 149 and Articles 151, 152 and
153;
d) the value of transactions which
are exempt pursuant to Article 138 where the exemption provided for in that
Article applies;
e) the value of real estate
transactions, financial transactions as referred to in Article 135(1), points
(b) to (g), and insurance and reinsurance services, unless those transactions
are ancillary transactions.
2. Disposals of the tangible
or intangible capital assets of a taxable person shall not be taken into
account for the purposes of calculating the turnover referred to in paragraph
1.‘
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