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Directive (EU) 2020/2852018/0006(CNS)COM(2018)21

Common system of value added tax: special scheme for small enterprises

SME VAT Package

Stage
In force, reached 2 Mar 2020
In force
In force since 22 Mar 2020 · CELEX 32020L0285
Transposition deadline
31 Dec 2024
Procedure
Consultation procedure
Lead DG
DG TAXUD
Last activity
22 Mar 2020
2 entries · record as of 30 Sept 2026

Where it stands

Latest: Published in the Official Journal, 2 Mar 2020.

  1. 16 Mar 2018
    • Feedback on adopted proposal closed: SME VAT Package, 2 responses · Commission
  2. 2 Mar 2020
    • Published in the Official Journal
23 amendments

Amendments

Tabled on 7 Sept 2018. The texts are in the amendment documents below.

By committee

  • ECON23

By article

  • Article 1 – paragraph 1 – point 184
  • Article 1 – paragraph 1 – point 122
  • Article 1 – paragraph 1 – point 151
  • Article 1 – paragraph 1 – point 171
  • Article 1 – paragraph 1 – point 17 a (new)1
  • Article 1 – paragraph 1 – point 17 b (new)1
  • Article 1a (new)1
  • Article 2 – paragraph 1 – subparagraph 11
  • Article 2 – paragraph 1 – subparagraph 21
  • Recital 11
Show 9 more provisions
  • Recital 121
  • Recital 131
  • Recital 151
  • Recital 171
  • Recital 21
  • Recital 31
  • Recital 41
  • Recital 61
  • Recital 81
11 documents

Documents

Newest first. Each opens at its source.

1 consultation

Consultations on it

The Commission's Have Your Say consultations linked to this file. Each title opens on the Commission's portal.

ConsultationFeedback deadlineFeedback received
16 Mar 20182

Summary

Generated

Council Directive (EU) 2020/285, in force since 2020, applies from 1 January 2025. It lets Member States exempt small enterprises with annual turnover up to EUR 85,000, and extends the exemption to non-established taxable persons with Union turnover up to EUR 100,000. It introduces prior notification, quarterly reporting, and simplified VAT obligations for exempt small enterprises.

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Sources: EP Legislative Observatory · EU Law Tracker · EUR-Lex. Record as of 30 Sept 2026. Something wrong on this page? Report an error.

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