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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 Title XII, Chapter 1, the following Section is inserted: ‘ Section ‐1 Definitions Article 280a For the purposes of this Chapter, the following definitions apply: “Member State annual turnover” means 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; “Union annual turnover” means 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.’;

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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.