Title XII: Special schemes

Chapter 1: Special scheme for small enterprises

Section 2a: Simplification of obligations for exempt small enterprises [with effect from 1. 1. 2025] [1]

Article 292c [with effect from 1. 1. 2025] [2]

Member States may release exempt small enterprises established in their territory that avail themselves of the exemption only within that territory from the obligation to submit a VAT return laid down in Article 250.

Where the option referred to in the first paragraph is not exercised, Member States shall allow such exempt small enterprises to submit a simplified VAT return to cover the period of a calendar year. However, exempt small enterprises may opt for the application of the tax period set in accordance with Article 252.