Open on EUR-Lex ↗

Article 292c

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.

Official text · consolidated version 14/04/2025 (in force) Open full page ↗
7 queries · page built in 14 msInventory f82bbfa3