New course available: Special scheme for small entreprises

By taking this course, you will

• 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. 

We are curious to hear your feedback. Please let us know what you think of this course!