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Taxation and Customs Union

VAT Special Schemes

Special schemes for specific categories of taxpayers or supplies 

VAT Special Schemes

The VAT Directive accommodates special VAT schemes for specific categories of taxpayers such as small businesses to reduce paperwork. 

VAT One Stop Shop

As of 1 July 2021, new VAT rules on cross-border business-to-consumer (B2C) e-commerce are in place. The aim is to reduce barriers to cross-border online sales and address the challenges of distance sales and importing low-value consignments. 

Visit the VAT One Stop Shop 

VAT scheme for small businesses

On 18 February 2020, finance ministers agreed to new simplification rules to help reduce the administrative burden for small and medium enterprises. The new scheme will apply as of 1 January 2025. 

More about the VAT scheme for Small Businesses 


Other special schemes

In certain circumstances, special schemes are in place to simplify VAT implementation, reduce administrative burdens or reduce VAT compliance costs. 

Legal texts 

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