Title XII: Special schemes
Chapter 1: Special scheme for small enterprises
Section 2: Exemptions or graduated relief [1]
Article 284 [2]
1. Member States which have exercised the option under Article 14 of Council Directive 67/228/EEC of on the harmonisation of legislation of Member States concerning turnover taxes – Structure and procedures for application of the common system of value added tax [3] of introducing exemptions or graduated tax relief may retain them, and the arrangements for applying them, if they comply with the VAT rules.
2. Member States which, at 17 May 1977, exempted taxable persons whose annual turnover was less than the equivalent in national currency of 5 000 European units of account at the conversion rate on that date, may raise that ceiling up to EUR 5 000.
Member States which applied graduated tax relief may neither raise the ceiling for graduated tax relief nor render the conditions for the granting of it more favourable.
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 12 Council Directive (EU) 2020/285 of 18 February 2020 (OJ L 62,
2. 3. 2020, p. 13) Art. 284 will be replaced with effect from 1. 1. 2025 by the
following:
‚Article
284
1. Member States may exempt the supply of
goods and services made within their territory by taxable persons who are
established in that territory and whose Member State annual turnover,
attributable to such supplies, does not exceed the threshold fixed by those
Member States for the application of this exemption. That threshold shall be no
higher than EUR 85 000 or the equivalent in national
currency.
Member States may fix varying thresholds for different
business sectors based on objective criteria. However, none of those thresholds
shall exceed the threshold of EUR 85 000 or the equivalent in national
currency.
Member States shall ensure that a taxable person
eligible to benefit from more than one sectoral threshold can only use one of
those thresholds.
Thresholds set by a Member State shall not
differentiate between taxable persons who are established and those who are not
established in that Member State.
2. Member States that have put
in place the exemption under paragraph 1 shall also grant that exemption to the
supplies of goods and services in their own territory made by taxable persons
established in another Member State, provided that the following conditions are
fulfilled:
a) the Union annual turnover of that
taxable person does not exceed EUR 100 000;
b) the value of the supplies in the
Member State where the taxable person is not established does not exceed the
threshold applicable in that Member State for granting the exemption to taxable
persons established in that Member State.
3. Notwithstanding Article
292b, in order for a taxable person to avail itself of the exemption in a
Member State in which that taxable person is not established, the taxable
person shall:
a) give prior notification to the
Member State of establishment; and
b) be identified for the application
of the exemption by an individual number in the Member State of establishment
only.
Member States may use the
individual VAT identification number already allocated to the taxable person in
respect of that person’s obligations under the internal system or apply
the structure of a VAT number or any other number for the purpose of the
identification referred to in point (b) of the first
subparagraph.
The individual identification number referred to
in point (b) of the first subparagraph shall have the suffix ‚EX‘,
or the suffix ‚EX‘ shall be added to that
number.
4. The taxable person shall inform the Member State of
establishment in advance, by means of an update to a prior notification, of any
changes to the information previously provided in accordance with the first
subparagraph of paragraph 3, including the intention to avail itself of the
exemption in a Member State or Member States other than the ones indicated in
the prior notification and the decision to cease applying the exemption scheme
in a Member State or Member States in which that taxable person is not
established.
The cessation shall be effective as of the first
day of the next calendar quarter following the receipt of the information from
the taxable person or, where such information is received during the last month
of a calendar quarter, as of the first day of the second month of the next
calendar quarter.
5. The exemption shall apply as regards the
Member State in which the taxable person is not established and where that
taxable person intends to avail itself of the exemption according
to:
a) a prior notification, from the
date of informing the taxable person of the individual identification number by
the Member State of establishment; or
b) an update to a prior
notification, from the date of confirming the number to the taxable person in
consequence of his update by the Member State of establishment.
The date referred to in the
first subparagraph shall be no later than 35 working days following the receipt
of the prior notification or the update to the prior notification referred to
in the first subparagraph of paragraph 3 and in the first subparagraph of
paragraph 4, except in specific cases where in order to prevent tax evasion or
avoidance Member States may require additional time to carry out the necessary
checks.
6. The corresponding value in national currency of the
amount referred to in this Article shall be calculated by applying the exchange
rate published by the European Central Bank on 18 January
2018.‘
3OJ 71, , p. 1303/67. Directive repealed by Directive 77/388/EEC.