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VAT for small enterprises

25-10-2018

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 ...

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.

A snapshot of industry in Europe

14-11-2014

This document draws on the recently published study. How can European Industry contribute to growth and foster European competitiveness, aiming to complement it by presenting an overview of specific indicators that further illustrate the current situation of Europe’s industry.

This document draws on the recently published study. How can European Industry contribute to growth and foster European competitiveness, aiming to complement it by presenting an overview of specific indicators that further illustrate the current situation of Europe’s industry.

EU car industry

30-09-2013

This document aims to provide a picture of the EU car industry, in particular by looking at car production trends since 2000, at the number of enterprises and the turnover they generated in 2011, and at certain specific developments in the years 2008 to 2011. We learn that the sector employs more than 2 million persons. In 2011, despite the recovery being reflected in a 5% increase in 2011 EU aggregate turnover relative to that of 2008, enterprises manufacturing parts and accessories for motor vehicles ...

This document aims to provide a picture of the EU car industry, in particular by looking at car production trends since 2000, at the number of enterprises and the turnover they generated in 2011, and at certain specific developments in the years 2008 to 2011. We learn that the sector employs more than 2 million persons. In 2011, despite the recovery being reflected in a 5% increase in 2011 EU aggregate turnover relative to that of 2008, enterprises manufacturing parts and accessories for motor vehicles had returned to 2008 turnover levels in only 16 of 24 countries.

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