Commission Implementing Regulation (EU) 2021/2007 of 16 November 2021 laying down detailed rules for the application of Council Regulation (EU) No 904/2010 as regards the special scheme for small enterprises
Definitions
For the purposes of this Regulation, the following definitions apply:
(1)
‘special scheme’ means the special scheme of exemptions for small enterprises provided for in Title XII, Chapter 1, Section 2, of Directive 2006/112/EC;
(2)
‘Member State of exemption’ means the Member State granting the exemption from VAT to the supply of goods and services made within its territory by taxable persons eligible for exemption under the special scheme;
(3)
‘Member State of establishment’ means the Member State in which the taxable person availing itself of the special scheme is established.
Functionalities of electronic interfaces
The electronic interface in the Member State of establishment, by which a taxable person may be required, pursuant to Article 284c(2) of Directive 2006/112/EC, to submit a prior notification, any update to that notification and to report the value of supplies for the use of the special scheme in another Member State, shall offer the facility to save the information and any change to that information, to be provided pursuant to Article 284(3) and (4) and Articles 284a and 284b of Directive 2006/112/EC.
Automated exchange of information
Pursuant to Article 21(2b) of Regulation (EU) No 904/2010, the Member State of establishment shall grant the competent authority of other Member States automated access to the following information collected and stored in accordance with Article 17(1), point (g), of that Regulation, via the CCN/CSI network or via an equivalent secure network or system:
(a)
the individual number by which a taxable person availing itself of the exemption in any of those other Member States is identified pursuant to Article 284(3) of Directive 2006/112/EC;
(b)
name, activity and business sector if relevant pursuant to Article 284(1), second subparagraph, of Directive 2006/112/EC, legal form and address of that taxable person;
(c)
in case of change of the place of establishment, the date from which such change takes effect and, if available, the Member State in which the taxable person has decided to establish itself;
(d)
the Member States in which the taxable person intends to avail itself of exemption as regards prior notification or update to a prior notification, as referred to in Article 284(3) or (4) of Directive 2006/112/EC;
(e)
the Member States in which the taxable person avails itself of exemption under Article 284(2) of Directive 2006/112/EC;
(f)
the date of commencement of the exemption in each of the Member States in which the taxable person avails itself of exemption;
(g)
the total value of supplies of goods and/or services carried out in the Member State in which the taxable person is established and in each of the other Member States, specified by business sector if relevant pursuant to Article 284c(1), point (c), of Directive 2006/112/EC, during the calendar year of notification and during the calendar years prior to notification, pursuant to Article 288a(1) of Directive 2006/112/EC;
(h)
the total value of supplies of goods and/or services, including any amendments to it, carried out per calendar quarter in the Member State in which the taxable person is established and in each of the other Member States, specified by business sector if relevant pursuant to Article 284c(1), point (c), of Directive 2006/112/EC, or “0” if no supplies have been made;
(i)
the date on which the Union annual turnover exceeded the amount referred to in Article 284(2), point (a), of Directive 2006/112/EC and the total value of the supplies carried out in the Member State in which the taxable person is established and in each of the other Member States, specified by business sector if relevant pursuant to Article 284c(1), point (c), of Directive 2006/112/EC, or “0” if no supplies have been made, from the beginning of the calendar quarter up until the date the Union annual turnover threshold was exceeded;
(j)
the date on which the taxable person is no longer eligible to apply the exemption and the Member State or Member States in which cessation takes effect, following a notification by the Member States of exemption as referred to in Article 284e, point (b), of Directive 2006/112/EC;
(k)
the date on which the decision of the taxable person to voluntarily cease applying the exemption scheme takes effect and the Member State or Member States in which cessation takes effect;
(l)
the date on which the activities of the taxable person have ceased and the Member States concerned.
Transmission of information
1. Member States shall, without delay, provide the details listed in Annex I to this Regulation and their updates as regards the provisions which transpose Article 167a, Title XI, Chapter 3, and Title XII, Chapter 1, of Directive 2006/112/EC, in accordance with Article 32(1) of Regulation (EU) No 904/2010. That information shall be submitted via the web portal established by the Commission.
2. The Member State of establishment shall transmit the following information via the CCN/CSI network, or via an equivalent secure network or system, as a common electronic message set out in Annex II to this Regulation, to the competent authorities of the Member State of exemption, within 15 working days from the date on which the information becomes available, pursuant to Article 37a(1) of Regulation (EU) No 904/2010:
(a)
as regards prior notification or update to a prior notification, as referred to in Article 284(3) or (4) of Directive 2006/112/EC, in order to inform the Member State concerned of a taxable person seeking the exemption:
(i)
the individual identification number of the taxable person, issued by the Member State of establishment and referred to in Article 21(2b), point (a), of Regulation (EU) No 904/2010, or, if not yet available;
(ii)
any other number for the purpose of the identification of the taxable person;
(b)
as regards the prior notification or the update to a prior notification referred to in Article 284(3) or (4) of Directive 2006/112/EC, subsequent to having informed the taxable person of its individual identification number or having confirmed the number to the taxable person as referred to in Article 284(5) of Directive 2006/112/EC:
(i)
the individual identification number assigned to that taxable person referred to in Article 21(2b), point (a), of Regulation (EU) No 904/2010; and
(ii)
the date of commencement of the exemption referred to in Article 21(2b), point (d), of Regulation (EU) No 904/2010 in respect of the taxable person in the Member State concerned;
(c)
as regards any taxable person whose Union annual turnover has exceeded the amount referred to in Article 284(2), point (a), of Directive 2006/112/EC:
(i)
the individual identification number of that taxable person, referred to in Article 21(2b), point (a), of Regulation (EU) No 904/2010; and
(ii)
the date on which the Union annual turnover of that taxable person exceeded the amount referred to in Article 284(2), point (a), of Directive 2006/112/EC;
(d)
as regards any taxable person who has failed to comply with the reporting obligations laid down in Article 284b of Directive 2006/112/EC:
(i)
the individual identification number of that taxable person referred to in Article 21(2b), point (a), of Regulation (EU) No 904/2010; and
(ii)
the fact of failure to comply with those obligations.
3. The Member State of exemption shall transmit the following information to the competent authorities of the Member State of establishment via the CCN/CSI network or via an equivalent secure network or system, as a common electronic message set out in Annex III to this Regulation, pursuant to Article 37b(2) and (3) of Regulation (EU) No 904/2010:
(a)
within 15 working days from receiving the information referred to in paragraph 2, point (a):
(i)
the individual identification number of the taxable person, issued by the Member State of establishment and referred to in Article 21(2b), point (a), of Regulation (EU) No 904/2010 or, if not yet available, any other number received from the Member State of establishment for the purpose of the identification;
(ii)
information as to whether or not the annual turnover threshold applicable in that Member State for the exemption, referred to in Article 284(2), point (b), of Directive 2006/112/EC, in the current year is exceeded;
(iii)
information as to whether the conditions referred to in Article 288a(1) of Directive 2006/112/EC are fulfilled;
(iv)
any request for additional clarification needed in view of the information to be provided under points (ii) and (iii);
(b)
without delay, the individual identification number of the taxable person, referred to in Article 21(2b), point (a), of Regulation (EU) No 904/2010, and the date on which it ceased to be eligible for the exemption pursuant to Article 288a(1) of Directive 2006/112/EC;
(c)
without delay, the date on which the special scheme for small enterprises has ceased to apply in that Member State.
Entry into force
This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union .
It shall apply from 1 January 2025.
Supplementary provisions
Information to be provided by Member States pursuant to Article 32(1) of Regulation (EU) No 904/2010
ANNEX ISupplementary provisions
ANNEX I
Information to be provided by Member States pursuant to Article 32(1) of Regulation (EU) No 904/2010
1. Special scheme for cash accounting
Article 167a of Directive 2006/112/EC – optional scheme for cash accounting
Q1. Is it possible to opt in your Member State for the special scheme for cash accounting?
Q2. If yes, which is the threshold in force? Please indicate it in EUR and in your national currency.
2. Special scheme for small enterprises
Title XII, Chapter 1, Section 1, of Directive 2006/112/EC
Article 281 – Simplified procedures for charging and collection
Q3. Do you apply simplified procedures, such as flat-rate schemes, for charging and collecting VAT to small enterprises?
Q4a. If yes, which simplified procedures do you apply to small enterprises?
Q4b. Under which conditions or limits do you apply such simplified procedures?
Title XII, Chapter 1, Section 2, of Directive 2006/112/EC
Articles 282-290 of Directive 2006/112/EC – Exemptions
Q5. Do you apply the special scheme for small enterprises as set out in Title XII, Chapter 1, Section 2, of Directive 2006/112/EC?
Q6a. If yes, from which date?
Q6b. If no, but you have applied it in the past, until which date?
Article 283(2) of Directive 2006/112/EC – Exclusions
Q7. Which transactions are excluded from the exemption under the special scheme for small enterprises as applied by your Member State?
Article 284(1) of Directive 2006/112/EC – Threshold
Q8. Which is(are) the level(s) of the annual turnover threshold(s) in force to benefit from the exemption (exemption threshold(s)) in your Member State? Please indicate it in EUR and in your national currency.
Q9. From which date has(have) the current level(s) of the exemption threshold(s) been in force?
Q10. If you apply more than one threshold, please indicate the criteria for qualifying for the respective categories of supplies to which the different thresholds apply and indicate the date from which those criteria apply.
Article 284(3) of Directive 2006/112/EC – Individual identification number
Q11. For the purpose of the identification referred to in Article 284(3), point (b), of Directive 2006/112/EC, do you use the individual VAT identification number already allocated to the taxable person in respect of that person’s obligations under the internal system or do you apply the structure of a VAT number or any other number?
Article 284c(1) of Directive 2006/112/EC – Currency
Q12. For the purposes of Article 284c(1), first subparagraph, point (b), of Directive 2006/112/EC, do you require the values to be expressed in your national currency?
Article 284c(2) of Directive 2006/112/EC – Submission of information
Q13. Do you require the information referred to in Article 284(3) and (4) and in Article 284b(1) and (3) of Directive 2006/112/EC to be submitted by the taxable person by electronic means?
Q14. If yes, subject to which conditions?
Article 284d(3) of Directive 2006/112/EC – Failure to comply
Q.15. Where a taxable person fails to comply with the obligations provided for in Article 284b of Directive 2006/112/EC, do you require such a taxable person to fulfil VAT obligations in respect of exempt transactions carried out in your Member State?
Q.16. If yes, which obligations?
Article 288a(1) of Directive 2006/112/EC – Transitional period
Q17. In your Member State, does the exemption provided for in Article 284(1) of Directive 2006/112/EC cease to apply as of the time when the threshold laid down in accordance with that paragraph is exceeded, pursuant to Article 288a(1), fourth subparagraph?
Q18. If this is not the case and you allow the taxable person to continue to benefit from the exemption provided for in Article 284(1) of Directive 2006/112/EC during the calendar year when the threshold is exceeded, do you apply a ceiling?
Q19. If yes, do you apply a ceiling of 10 % or 25 %?
Q20. For how many years is the taxable person excluded from the special scheme for small enterprises after having exceeded the exemption threshold?
Article 290 of Directive 2006/112/EC – Option for taxable persons who are entitled to exemption
Q21. Do you have any detailed rules or conditions in place for applying the option provided for in Article 290 of Directive 2006/112/EC?
Q22. If yes, which rules and conditions do you apply?
Title XII, Chapter 1, Section 2a, of Directive 2006/112/EC
Articles 292a-292d of Directive 2006/112/EC – Simplification of obligations for exempt small enterprises
Q23. Do you release small enterprises established within the territory of your Member State, which avail themselves of the exemption only in your Member State, from any obligations?
Q24. If yes, from which obligations?
Q25. Do you release exempt small enterprises from any of the obligations referred to in Articles 217 to 271 of Directive 2006/112/EC, pursuant to Article 292d of Directive 2006/112/EC?
Q26. If yes, from which obligations?
Information to be transmitted by the Member State of establishment to the Member State(s) granting the exemption pursuant to Article 37a(1) of Regulation (EU) No 904/2010
ANNEX IISupplementary provisions
ANNEX II
Information to be transmitted by the Member State of establishment to the Member State(s) granting the exemption pursuant to Article 37a(1) of Regulation (EU) No 904/2010
to be transmitted by electronic means within 15 working days from the date on which the information becomes available
1.
As regards prior notification or update to a prior notification as referred to in Article 284(3) or (4) of Directive 2006/112/EC:
a.
In order to inform the Member State concerned of taxable persons’ intention to avail themselves of the exemption in that Member State:
i.
The individual identification number of the taxable person, issued by the Member State of establishment and referred to in Article 21(2b), point (a), of Regulation (EU) No 904/2010 or, if not yet available, any other number for the purpose of the identification.
b.
After having received a confirmation from the Member State of exemption that the taxable persons are eligible for the exemption and after having notified the taxable persons:
i.
Individual identification number of the taxable person availing itself of the exemption, issued by the Member State of establishment and referred to in Article 21(2b), point (a), of Regulation (EU) No 904/2010
ii.
Member States in which the taxable person avails itself of the exemption with indication of the date of commencement of the exemption in each of the Member States concerned:
Repeatable
ii.1.
Member State
ii.2.
Date of commencement of the exemption
2.
As regards taxable persons whose Union annual turnover exceeds EUR 100 000 as referred to in Article 284(2), point (a), of Directive 2006/112/EC:
a.
Individual identification number of the taxable person concerned, issued by the Member State of establishment and referred to in Article 21(2b), point (a), of Regulation (EU) No 904/2010
b.
Date on which the Union annual turnover of the taxable person exceeded EUR 100 000
3.
As regards taxable persons who have failed to comply with the reporting obligations laid down in Article 284b of Directive 2006/112/EC:
a.
Individual identification number of the taxable person concerned, issued by the Member State of establishment and referred to in Article 21(2b), point (a), of Regulation (EU) No 904/2010
b.
The fact of failure to comply with the reporting obligations
Information to be transmitted by the Member State(s) granting the exemption to the Member State of establishment pursuant to Article 37b(2) and (3) of Regulation (EU) No 904/2010
ANNEX IIISupplementary provisions
ANNEX III
Information to be transmitted by the Member State(s) granting the exemption to the Member State of establishment pursuant to Article 37b(2) and (3) of Regulation (EU) No 904/2010
to be transmitted by electronic means within 15 working days after receiving the information referred to in point 1(a) of Annex II
1.
As regards prior notification or an update to a notification as referred to in Article 284(3) or (4) of Directive 2006/112/EC, in order to inform the Member State of establishment of a taxable person’s eligibility to the exemption in that Member State:
a.
Individual identification number of the taxable person, issued by the Member State of establishment and referred to in Article 21(2b), point (a), of Regulation (EU) No 904/2010 or, if not yet available, any other number received from the Member State of establishment for the purpose of identification of that taxable person.
b.
Whether or not the annual turnover threshold referred to in Article 284(2), point (b), of Directive 2006/112/EC was exceeded during the current calendar year
c.
Whether the conditions referred to in Article 288a(1) of Directive 2006/112/EC are fulfilled
d.
Request for additional clarification needed in view of the information to be provided under points (b) and (c).
Optional information
to be transmitted by electronic means without delay
2.
As regards the taxable persons who have ceased to be eligible for the exemption:
a.
Individual identification number of the taxable person, issued by the Member State of establishment and referred to in Article 21(2b), point (a), of Regulation (EU) No 904/2010
b.
The date on which the taxable person ceased to be eligible for the exemption under Article 288a(1) of Directive 2006/112/EC
3.
As regards the cessation of the application of the special scheme for small enterprises in the Member State granting the exemption, referred to in Article 284e(b) of Directive 2006/112/EC:
a.
The date on which the special scheme for small enterprises has ceased to apply in that Member State
Source: EUR-Lex (Publications Office of the EU), © European Union, reuse permitted under Commission Decision 2011/833/EU.
