(b)

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

the total value of supplies carried out during the calendar quarter in each of the Member States other than the Member State of establishment or “0” if no supplies have been made.

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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.