Article 292c 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 292c
Member States may release exempt small enterprises established in their territory that avail themselves of the exemption only within that territory from the obligation to submit a VAT return laid down in Article 250.
Where the option referred to in the first paragraph is not exercised, Member States shall allow such exempt small enterprises to submit a simplified VAT return to cover the period of a calendar year. However, exempt small enterprises may opt for the application of the tax period set in accordance with Article 252.
Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.
VAT Committee guidelines on Article 292c: 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 292c – the SME scheme updated as of 1 January 2025