(a)

Council Directive 2004/66/EC of 26 April 2004 adapting Directives 1999/45/EC, 2002/83/EC, 2003/37/EC and 2003/59/EC of the European Parliament and of the Council and Council Directives 77/388/EEC, 91/414/EEC, 96/26/EC, 2003/48/EC and 2003/49/EC, in the fields of free movement of goods, freedom to provide services, agriculture, transport policy and taxation, by reason of the accession of the Czech Republic, Estonia, Cyprus, Latvia, Lithuania, Hungary, Malta, Poland, Slovenia and Slovakia · European Union

Article 24 bis is replaced by the following: ‘Article 24a In implementing Article 24(2) to (6), the following Member States may grant an exemption from value added tax to taxable persons whose annual turnover is less than the equivalent in national currency at the conversion rate on the date of their accession: in the Czech Republic: EUR 35000; in Estonia: EUR 16000; in Cyprus: EUR 15600; in Latvia: EUR 17200; in Lithuania: EUR 29000; in Hungary: EUR 35000; in Malta: EUR 37000 when the economic activity consists principally in the supply of goods, EUR 24300 when the economic activity consists principally in the supply of services with a low value added (high inputs), and EUR 14600 in other cases, namely service providers with a high value added (low inputs); in Poland: EUR 10000; in Slovenia: EUR 25000; in Slovakia: EUR 35000.’

← anx_ANNEX__cpt_5__point_1__text_1 · All articles · anx_ANNEX__cpt_5__point_1__point_a__text_1 →

Source: EUR-Lex (Cellar) · retrieved 2026-10-12 · Text as adopted (Official Journal); later amendments are not incorporated in this text.