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Special scheme for small entreprises

Short Description

This course provides a clear overview of the SME scheme, including its main features, VAT exemption conditions, and registration process. It also explains how the SME scheme interacts with other VAT systems and the roles of Member States in managing it.

Tags

Economic operatorExemptionsTaxTaxationVAT

Description

The learning objectives are: • 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.