By letter registered with the Commission on 23 November 2021, Czechia requested an
authorisation to introduce a special measure derogating from Article 287, point (7), of
Directive 2006/112/EC and thus to exempt from VAT taxable persons whose annual
turnover is no higher than the equivalent in national currency of EUR 85 000 at the
conversion rate on the day of its accession (‘the special measure’).
Sources:
