Course description

This course analyses the Special Schemes as specific VAT frameworks designed to deviate from the standard tax rules to simplify compliance and reduce administrative burdens for particular sectors or business models. 
The course covers the fundamental mechanics of these regimes—with a primary focus on the SME Scheme—examining how they substitute regular VAT obligations with tailored rules for exemptions, simplified reporting, and specific registration processes. 
By exploring the interaction between these schemes and the general VAT system, the course provides a comprehensive understanding of how Member States implement these exceptions to foster economic efficiency and ensure that businesses, such as small enterprises, can operate within the EU market without the disproportionate costs of standard tax management

Target audience

This course is designed for SMEs and tax officials.

Learning objective

At the end of this course, you will be able to: 

• understand the main features and functioning of the new SME cross-border scheme, effective from 1 January 2025, as well as the domestic scheme.
• learn the conditions for applying the VAT exemption under the SME scheme.
• understand the registration procedure and VAT compliance obligations associated with applying the SME cross-border scheme, and become aware of the Member State-specific variations applicable to the domestic SME scheme.
• understand the roles and responsibilities of Member States in the framework of the new SME cross-border scheme.
• learn how the SME scheme interacts with the normal VAT regime and the One Stop Shop (OSS) Union scheme.

Course duration

The time required to complete the course is approximately 45 minutes