Directive (EU) 2020/285COM(2018)21

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
Lead DG: DG TAXUD
Last activity: 2 Mar 2020

2 entries · record as of 14 Sept 2026

Where it stands

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

16 Mar 2018
- Feedback on adopted proposal closed: SME VAT Package, 2 responses · Commission
2 Mar 2020
- Published in the Official Journal

1 consultation

Consultations on it

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

Consultation	Feedback deadline	Feedback received
SME VAT Package	16 Mar 2018	2

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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