Article 280a Directive 2006/112/EC
Section -1 — Definitions
Title XII · Special schemes › Chapter 1 · Special scheme for small enterprises › Section -1 · Definitions
Text of Article 280a
For the purposes of this Chapter, the following definitions apply:
(1)‘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;
(2)‘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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