Title XII: Special schemes

Chapter 1: Special scheme for small enterprises

Section 2: Exemptions or graduated relief [1]

Article 284a [with effect from 1. 1. 2025] [2]

1. The prior notification referred to in point (a) of the first subparagraph of Article 284(3) shall contain at least the following information:

1. the name, activity, legal form and address of the taxable person;

2. the Member State or Member States in which the taxable person intends to avail itself of the exemption;

3. the total value of supplies of goods and/or services carried out in the Member State in which the taxable person is established and in each of the other Member States during the previous calendar year;

4. the total value of supplies of goods and/or services carried out in the Member State in which the taxable person is established and in each of the other Member States during the current calendar year prior to the notification.

The information referred to in point (c) of the first subparagraph of this paragraph has to be given for each previous calendar year belonging to the period referred to in the first subparagraph of Article 288a(1) as regards any Member State which applies the option stipulated therein.

2. Where the taxable person informs the Member State of establishment in accordance with Article 284(4) that it intends to avail itself of the exemption in a Member State or Member States other than the ones indicated in the prior notification, that person is not obliged to give the information referred to in paragraph 1 of this Article in so far as that information has already been included in reports previously submitted under Article 284b.

The update to a prior notification referred to in the first subparagraph shall include the individual identification number referred to in point (b) of Article 284(3).