Article 292a Directive 2006/112/EC
Simplification of obligations for exempt small enterprises
Title XII · Special schemes › Chapter 1 · Special scheme for small enterprises › Section 2a · Simplification of obligations for exempt small enterprises
Text of Article 292a
For the purposes of this Section, ‘exempt small enterprise’ means any taxable person benefitting from the exemption in the Member State in which the VAT is due as provided for in Article 284(1) and (2).
Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.
VAT Committee guidelines on Article 292a: 1
Not binding. Positions agreed in the VAT Committee set up under Article 398 of Directive 2006/112/EC and published by the Commission.
- Meeting 123 · 20 November 2023 · document 6.2. Article 292a – the SME scheme updated as of 1 January 2025