DG TAXUD launched directive Council Directive (EU) 2020/285 on 2020 to be entered into force in 2025. In September 2022 DG DIGIT  started supporting DG TAXUD co-modelling with participants in the Fiscalis WG the requirements of the new VAT schema for SMEs and a partial solution model based on eGovERA Tax Reference Architecture.

The added value of the VAT scheme for SME solution is to accelerate the adoption of this Directive on the VAT exemption for SMEs and support the Member States in building their own solutions, by providing a partial solution IT architecture model which public administrations need to finalize, assuring interoperability between public services. 

Release details

• VAT scheme for SMEs - XML
• VAT scheme for SMEs - HTML
• VAT scheme for SMEs - web version
• VAT scheme for SMEs - archimate file