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Guidelines for EU VAT SME Scheme: Cross-Border Operations and Compliance for Small Enterprises

  • New Tax and Duty Manual for EU VAT SME Scheme effective from 1 January 2025
  • Based on European Union Value Added Tax Regulations 2025
  • Implements Council Directive 2006/112/EC as amended by Council Directive EU 2020/285
  • Allows small enterprises to sell goods and services without charging VAT to EU customers
  • Alleviates VAT compliance obligations for SMEs
  • SMEs using the scheme cannot deduct VAT on exempt supplies
  • Irish businesses must not exceed the Union Annual Threshold of 100,000 euros to be eligible in another Member State

Source: revenue.ie

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.

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