Answer given by Mr Moscovici on behalf of the Commission

11.11.2015

Directive 2006/112/EC sets out the maximum thresholds of the annual turnovers of taxable persons, up to which the Member States may provide an exemption for the supplies of goods and services by small enterprises.

Any derogation from the harmonised VAT system, including on thresholds, is only possible under the strict conditions of Article 395 of Directive 2006/112/EC. Such a derogation, upon request of a Member State and subsequent proposal of the Commission, is subject to unanimous agreement by the Council. However, since Slovakia has not sent an application in this context, a derogation has therefore not been granted.

A unilateral action of a Member State resulting in a breach of the applicable rules may result in an infringement.