Consultation response

20 March 2017

EC’s consultation: special scheme for SMEs under the VAT Directive

Accountancy Europe responded to European Commission’s consultation on the special scheme for small- and medium-sized enterprises  (SMEs) under the VAT Directive.

We call for a simplified and harmonised VAT obligations for SMEs across the EU Member States and where the SME exemptions should be optional for small enterprised, but mandatory for Member States.



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