Commission Implementing Regulation (EU) 2021/2007 of 16 November 2021 laying down detailed rules for the application of Council Regulation (EU) No 904/2010 as regards the special scheme for small enterprises

For the purposes of this Regulation, the following definitions apply: (1) ‘special scheme’ means the special scheme of exemptions for small enterprises provided for in Title XII, Chapter 1, Section 2, of Directive 2006/112/EC; (2) ‘Member State of exemption’ means the Member State granting the exemption from VAT to the supply of goods and services made within its territory by taxable persons eligible for exemption under the special scheme; (3) ‘Member State of establishment’ means the Member State in which the taxable person availing itself of the special scheme is established.

The electronic interface in the Member State of establishment, by which a taxable person may be required, pursuant to Article 284c(2) of Directive 2006/112/EC, to submit a prior notification, any update to that notification and to report the value of supplies for the use of the special scheme in another Member State, shall offer the facility to save the information and any change to that information, to be provided pursuant to Article 284(3) and (4) and Articles 284a and 284b of Directive 2006/112/EC.

Pursuant to Article 21(2b) of Regulation (EU) No 904/2010, the Member State of establishment shall grant the competent authority of other Member States automated access to the following information collected and stored in accordance with Article 17(1), point (g), of that Regulation, via the CCN/CSI network or via an equivalent secure network or system: (a) the individual number by which a taxable person availing itself of the exemption in any of those other Member States is identified pursuant to Article 284(3) of Directive 2006/112/EC; (b) name, activity and business sector if relevant pursuant to Article 284(1), second subparagraph, of Directive 2006/112/EC, legal form and address of that taxable person; (c) in case of change of the place of establishment, the date from which such change takes effect and, if available, the Member State in which the taxable person has decided to establish itself; (d) the Member States in which the taxable person intends to avail itself of exemption as regards prior notification or update to a prior notification, as referred to in Article 284(3) or (4) of Directive 2006/112/EC; (e) the Member States in which the taxable person avails itself of exemption under Article 284(2) of Directive 2006/112/EC; (f) the date of commencement of the exemption in each of the Member States in which the taxable person avails itself of exemption; (g) the total value of supplies of goods and/or services carried out in the Member State in which the taxable person is established and in each of the other Member States, specified by business sector if relevant pursuant to Article 284c(1), point (c), of Directive 2006/112/EC, during the calendar year of notification and during the calendar years prior to notification, pursuant to Article 288a(1) of Directive 2006/112/EC; (h) the total value of supplies of goods and/or services, including any amendments to it, carried out per calendar quarter in the Member State in which the taxable person is established and in each of the other Member States, specified by business sector if relevant pursuant to Article 284c(1), point (c), of Directive 2006/112/EC, or “0” if no supplies have been made; (i) the date on which the Union annual turnover exceeded the amount referred to in Article 284(2), point (a), of Directive 2006/112/EC and the total value of the supplies carried out in the Member State in which the taxable person is established and in each of the other Member States, specified by business sector if relevant pursuant to Article 284c(1), point (c), of Directive 2006/112/EC, or “0” if no supplies have been made, from the beginning of the calendar quarter up until the date the Union annual turnover threshold was exceeded; (j) the date on which the taxable person is no longer eligible to apply the exemption and the Member State or Member States in which cessation takes effect, following a notification by the Member States of exemption as referred to in Article 284e, point (b), of Directive 2006/112/EC; (k) the date on which the decision of the taxable person to voluntarily cease applying the exemption scheme takes effect and the Member State or Member States in which cessation takes effect; (l) the date on which the activities of the taxable person have ceased and the Member States concerned.

1 Member States shall, without delay, provide the details listed in Annex I to this Regulation and their updates as regards the provisions which transpose Article 167a, Title XI, Chapter 3, and Title XII, Chapter 1, of Directive 2006/112/EC, in accordance with Article 32(1) of Regulation (EU) No 904/2010. That information shall be submitted via the web portal established by the Commission.

2 The Member State of establishment shall transmit the following information via the CCN/CSI network, or via an equivalent secure network or system, as a common electronic message set out in Annex II to this Regulation, to the competent authorities of the Member State of exemption, within 15 working days from the date on which the information becomes available, pursuant to Article 37a(1) of Regulation (EU) No 904/2010: (a) as regards prior notification or update to a prior notification, as referred to in Article 284(3) or (4) of Directive 2006/112/EC, in order to inform the Member State concerned of a taxable person seeking the exemption: (i) the individual identification number of the taxable person, issued by the Member State of establishment and referred to in Article 21(2b), point (a), of Regulation (EU) No 904/2010, or, if not yet available; (ii) any other number for the purpose of the identification of the taxable person; (b) as regards the prior notification or the update to a prior notification referred to in Article 284(3) or (4) of Directive 2006/112/EC, subsequent to having informed the taxable person of its individual identification number or having confirmed the number to the taxable person as referred to in Article 284(5) of Directive 2006/112/EC: (i) the individual identification number assigned to that taxable person referred to in Article 21(2b), point (a), of Regulation (EU) No 904/2010; and (ii) the date of commencement of the exemption referred to in Article 21(2b), point (d), of Regulation (EU) No 904/2010 in respect of the taxable person in the Member State concerned; (c) as regards any taxable person whose Union annual turnover has exceeded the amount referred to in Article 284(2), point (a), of Directive 2006/112/EC: (i) the individual identification number of that taxable person, referred to in Article 21(2b), point (a), of Regulation (EU) No 904/2010; and (ii) the date on which the Union annual turnover of that taxable person exceeded the amount referred to in Article 284(2), point (a), of Directive 2006/112/EC; (d) as regards any taxable person who has failed to comply with the reporting obligations laid down in Article 284b of Directive 2006/112/EC: (i) the individual identification number of that taxable person referred to in Article 21(2b), point (a), of Regulation (EU) No 904/2010; and (ii) the fact of failure to comply with those obligations.

3 The Member State of exemption shall transmit the following information to the competent authorities of the Member State of establishment via the CCN/CSI network or via an equivalent secure network or system, as a common electronic message set out in Annex III to this Regulation, pursuant to Article 37b(2) and (3) of Regulation (EU) No 904/2010: (a) within 15 working days from receiving the information referred to in paragraph 2, point (a): (i) the individual identification number of the taxable person, issued by the Member State of establishment and referred to in Article 21(2b), point (a), of Regulation (EU) No 904/2010 or, if not yet available, any other number received from the Member State of establishment for the purpose of the identification; (ii) information as to whether or not the annual turnover threshold applicable in that Member State for the exemption, referred to in Article 284(2), point (b), of Directive 2006/112/EC, in the current year is exceeded; (iii) information as to whether the conditions referred to in Article 288a(1) of Directive 2006/112/EC are fulfilled; (iv) any request for additional clarification needed in view of the information to be provided under points (ii) and (iii); (b) without delay, the individual identification number of the taxable person, referred to in Article 21(2b), point (a), of Regulation (EU) No 904/2010, and the date on which it ceased to be eligible for the exemption pursuant to Article 288a(1) of Directive 2006/112/EC; (c) without delay, the date on which the special scheme for small enterprises has ceased to apply in that Member State.

This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union. It shall apply from 1 January 2025.