Council Directive 2006/112/EC Article 284d [with effect from 1. 1. 2025]

Title XII: Special schemes

Chapter 1: Special scheme for small enterprises

Section 2: Exemptions or graduated relief [1]

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

1. A taxable person availing itself of the exemption in a Member State in which that taxable person is not established shall not be required in respect of the supplies covered by the exemption in that Member State:

  1. to be registered for VAT purposes pursuant to Articles 213 and 214;

  2. to submit a VAT return pursuant to Article 250.

2. A taxable person availing itself of the exemption in the Member State of establishment and in any Member State in which that taxable person is not established shall not be required, in respect of the supplies covered by the exemption in the Member State of establishment, to submit a VAT return pursuant to Article 250.

3. By derogation from paragraphs 1 and 2 of this Article, where a taxable person fails to comply with the rules provided for in Article 284b, Member States may require such a taxable person to fulfil VAT obligations such as those referred to in paragraph 1 of this Article.

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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‘.

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