European Union Council of the European Union publishes various documents relating to special scheme for small enterprises 12 February 2020129 views1 min read See below: Amendments to the Directive on the common system of VAT and to the Regulation on administrative cooperation and combating fraud in the field of VAT as regards the special scheme for small enterprises Adoption COUNCIL DIRECTIVE amending Directive 2006/112/EC on the common system of value added tax as regards the special scheme for small enterprises and Regulation (EU) No 904/2010 as regards the administrative cooperation and exchange of information for the purpose of monitoring the correct application of the special scheme for small enterprises SME (small and medium-sized enterprises) European Commission requests Germany to exchange information regarding so-called “call-off stock arrangements” Council of the European Union publishes various documents relating to fight against VAT fraud and requirements for payment service providers
