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Europe Daily Bulletin No. 12366

9 November 2019
ECONOMY - FINANCE - BUSINESS / Taxation
Unanimity in EU Council on Directive simplifying VAT rules for small businesses
Brussels, 08/11/2019 (Agence Europe)

European Finance Ministers unanimously agreed on Friday 8 November on the proposal for a Directive to simplify value added tax (VAT) for SMEs.

As anticipated by EUROPE (see EUROPE B12361A4), supplies of goods and services by small businesses with a national annual turnover not exceeding 85,000 euros may be exempt from VAT. Under certain conditions, Member States which allow such an exemption to companies established in their territory will be required to apply such exemption to supplies...

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