- The European Commission is sending formal notices to Belgium, France, and Malta for failing to implement required IT functionalities for information exchange between member states
- The issue relates to Council Directive 2020/285 which established a special VAT scheme for small enterprises allowing them to sell goods and services without charging VAT
- Small enterprises from other EU member states should be able to claim the same VAT exemptions as domestic small enterprises in any member state where they operate
- IT systems were required to enable proper information exchange between member states starting January 1, 2025 to support the EU wide small enterprise scheme
- Belgium, France, and Malta currently lack the necessary IT system functionalities according to Commission information
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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