- Currently, special scheme for small enterprises only applies in Germany
- Changes to the VAT Directive will be implemented by the German legislator from 1 January 2025
- Small enterprises established in Germany will have VAT exempt domestic supplies with increased turnover limits
- EU small enterprises can benefit from the special scheme in other EU Member States with a union-wide turnover limit of EUR 100,000
- EU small enterprises in Germany can also benefit from the special scheme if they meet certain criteria
Source: kmlz.de
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
