(1)

COUNCIL DIRECTIVE (EU) 2020/285 of 18 February 2020 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 · European Union

in point (b) of Article 2(1), point (i) is replaced by the following: a taxable person acting as such, or a non‐taxable legal person, where the vendor is a taxable person acting as such who is not eligible for the exemption for small enterprises provided for in Article 284 and who is not covered by Article 33 or 36;’;

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Source: EUR-Lex CELLAR · retrieved 2026-07-31 · Text as consolidated on 2025-01-01; changes after this date are not shown.