- Belgium, France, and Malta are receiving formal notices for failing to implement required IT functionalities for EU VAT information exchange between member states
- The issue relates to Council Directive 2020/285 which created a special VAT scheme for small enterprises allowing them to sell without charging VAT
- Small enterprises from other EU member states can now exempt their supplies from VAT in the same way as domestic small enterprises
- IT systems were required to enable information exchange between member states starting January 1, 2025 to support the special small enterprise scheme
- The European Commission found that Belgian, French, and Maltese IT systems currently lack all the necessary functionalities for proper scheme operation
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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