VAT for small enterprises
Value added tax (VAT) is a consumption tax borne by the final consumers and collected by businesses as taxable persons. Businesses have VAT administrative obligations and act as VAT collectors. This generates compliance costs that are higher for small and medium-sized enterprises (SMEs) than for bigger businesses, in spite of the small business exemption, especially in the case of cross-border activities. The proposal for a revision of the VAT Directive relating to the common system of value added tax as regards the special scheme for small enterprises simplifies the rules, so as to reduce VAT compliance costs for SMEs by introducing simpler measures regarding invoicing, VAT registration, accounting and returns for SMEs, whether they operate in wholly domestic markets only or also across borders in the EU. The legislative proposal falls under the consultation procedure. The European Parliament adopted its resolution on 11 September 2018, and the proposal is now with the Council. Second edition. The ‘EU Legislation in Progress’ briefings are updated at key stages throughout the legislative procedure. Please note this document has been designed for on-line viewing.
Briefing
O tym dokumencie
Rodzaj publikacji
Autor
Słowo kluczowe
- FINANSE
- formalności administracyjne
- HANDEL
- handel międzynarodowy
- harmonizacja podatków
- liberalizacja handlu
- obrót
- PRAWO
- prawo podatkowe
- prawo Unii Europejskiej
- PRZEDSIĘBIORSTWO I KONKURENCJA
- przedsiębiorstwo małe
- rachunkowość
- system podatkowy
- typy przedsiębiorstw
- UNIA EUROPEJSKA
- uproszczenie przepisów prawnych
- VAT
- wniosek (UE)
- władza wykonawcza i służba publiczna
- zwolnienie od podatku
- źródła i dziedziny prawa
- ŻYCIE POLITYCZNE