exempt small enterprise — any taxable person benefitting from the exemption in the Member State in which the VAT is due as provided for in Article 284(1) and (2). Article 292b Without prejudice to Article 284(3), Member States may release exempt small enterprises established in their territory, that avail themselves of the exemption only within that territory, from the obligation to state the beginning of their activity pursuant to Article 213 and to be identified by means of an individual number pursuant to Article 214, except where those enterprises carry out transactions covered by point (b), (d) or (e) of Article 214. Where the option referred to in the first paragraph is not exercised, Member States shall put in place a procedure for the identification of such exempt small enterprises by means of an individual number. The identification procedure shall not take longer than 15 working days except in specific cases where in order to prevent tax evasion or avoidance Member States may require additional time to carry out the necessary checks. Article 292c Member States may release exempt small enterprises established in their territory that avail themselves of the exemption only within that territory from… Article 1 — Amendments to Directive 2006/112/EC

Member State annual turnover — the total annual value of supplies of goods and services, exclusive of VAT, made by a taxable person within that Member State during a calendar year Article 1 — Amendments to Directive 2006/112/EC

Union annual turnover — the total annual value of supplies of goods and services, exclusive of VAT, made by a taxable person within the territory of the Community during a calendar year.’; (9) in Title XII, Chapter 1, the heading of Section 2 is replaced by the following: ‘Exemptions’; (10) Article 282 is replaced by the following: ‘Article 282 The exemptions provided for in this Section shall apply to the supply of goods and services by small enterprises.’; (11) in Article 283(1), point (c) is deleted; (12) Article 284 is replaced by the following: ‘Article 284 1. Member States may exempt the supply of goods and services made within their territory by taxable persons who are established in that territory and whose Member State annual turnover, attributable to such supplies, does not exceed the threshold fixed by those Member States for the application of this exemption. That threshold shall be no higher than EUR 85 000 or the equivalent in national currency. Member States may fix varying thresholds for different business sectors based on objective criteria. However, none of those thresholds shall exceed the threshold of EUR 85 000 or the equivalent in national currency. Member States shall ensure that a… Article 1 — Amendments to Directive 2006/112/EC