- The European Commission has initiated infringement procedures against Belgium, France, and Malta for failing to provide the necessary IT functionalities for exchanging information between Member States, as required by Directive 2020/285/EU regarding VAT exemptions for small enterprises.
- The directive allows small enterprises to sell goods and services without charging VAT and simplifies their VAT compliance obligations, enabling them to exempt supplies similarly to domestically established businesses.
- Belgium, France, and Malta have two months to respond to the Commission’s formal notice regarding the shortcomings in their IT systems; failure to address these issues may lead to further legal action from the Commission.
Source ec.europa.eu
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