argomento: News del mese - Diritto Internazionale e Comunitario

Articoli Correlati: VAT - SME - cross-border transactions

On 15 January 2020, the European Parliament approved the proposal, presented by the Council, for amending the VAT Directive relating to the special scheme for small businesses, with the aim of creating a modern and simplified system for small businesses that carry out cross-border transactions. aimed at reducing the VAT compliance burden on businesses and accelerating the process of harmonization of the VAT system at European level. The effect of the new rules is estimated at a 13.5% increase in cross-border activities, with a decrease in compliance costs of 18% (from the current 68 billion euros to just over 56 billion). The measure aims to help SMEs grow and tackle the main difficulties they encounter at all stages of their life cycle, reducing the VAT compliance burden and extending the exemption regime: it is the main objective of the proposed modification of the “Special Small Business Scheme” of Directive 2006/112 / EC, approved by the E.U. Parliament.