EU Small Business VAT Guidance
Explore the EU SME scheme and the country-specific facts relevant to eligibility.
Start a conversation ↗What we can help you understand
Understand the conditions for the EU small-business VAT scheme, including establishment, Union turnover and the relevant national thresholds. We can help you identify which periods and country rules to check before deciding whether to apply.
- Where is the business established?
- Which countries and turnover periods are relevant?
- How would exemption affect input VAT?
Start with the question that matters to you. Describe your current arrangements, records or a notice you received; ask follow-up questions as the conversation develops.
From a question to the right service.
Find the relevant service, included work and fees in Services. You can ask about your situation first, choose the service you need, or request a team member’s help with an unusual issue.
Your current arrangements and any records you already have help make the discussion useful. The applicable service terms explain the work and covered periods before you proceed.
Explore service details →Official guidance
Guidance checked: 2026-10-29. The applicable facts and national requirements determine your next steps.