- The Commission is sending reasoned opinions to Bulgaria, Greece, Romania, and Spain.
- These countries have not aligned their national laws with Directive 2020/285.
- The directive concerns the special scheme for small enterprises.
- It allows small enterprises to sell goods and services without charging VAT.
- It reduces VAT compliance obligations for small enterprises.
- Small enterprises from other member states can exempt their supplies from VAT similarly to domestic small enterprises.
Source: taxathand.com
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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