Common system of value added tax: special scheme for small enterprises
Legislative dossier on the common system of value added tax and a special scheme for small enterprises. The amendments address simplification of VAT obligations to reduce the compliance burden on small enterprises, the annual turnover threshold for exemption set by each Member State subject to an upper threshold, simplified VAT registration, invoicing, accounting, reporting and record keeping, and prolonged tax periods for less frequent VAT returns.
Plenary votes
1 roll-call votesIn plenary, Parliament usually votes in steps: first on amendments to the text (sometimes split into parts, so Members can accept one half of a sentence and reject the other), then on the text as a whole. The “main vote” is the one that adopts or rejects the text itself. Each vote below shows exactly which step it was. How voting works →
- 15 Jan 2020Passedoutcome from totalsOn a single vote on the whole textOfficial label: Vote unique · what was voted ↗592 for22 against51 abstentions83 did not voteForAgainstAbst.
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Vote data: HowTheyVote.eu (ODbL, attribution) / European Parliament · roll-call votes only
Official amendment documents
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Explore the graphMembers who amended this procedure
12 Members · by amendment countThe amendments, in full text
47 amendmentsEvery amendment as tabled — original text, proposed change and justification, with a link to the official PDF.