Article 292d 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 292d
Member States may release exempt small enterprises from certain or all obligations referred to in Articles 217 to 271.
Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.
VAT Committee guidelines on Article 292d: 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 292d – the SME scheme updated as of 1 January 2025