Commentary

V2.190E Special schemes for small enterprises

Part V2 Registration – deregistration

V2.190E Special schemes for small enterprises

Registration/approval to use specific schemes

V2.190E Special schemes for small enterprises

Directive 2006/112/EC, Chapter 1 (art 281) provides that:

'Member States which might encounter difficulties in applying the normal VAT arrangements to small enterprises, by reason of the activities or structure of such enterprises, may, subject to such conditions and limits as they may set, and after consulting the VAT Committee, apply simplified procedures, such as flat-rate schemes, for charging and collecting VAT provided that they do not lead to a reduction thereof.'

The special schemes which have been adopted in the UK are set out in V2.191–V2.199D

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