ANNEX I

Information to be provided by Member States pursuant to Article 32(1) of Regulation (EU) No 904/2010

1. Special scheme for cash accounting

Article 167a of Directive 2006/112/EC – optional scheme for cash accounting

Q1. Is it possible to opt in your Member State for the special scheme for cash accounting?

Q2. If yes, which is the threshold in force? Please indicate it in EUR and in your national currency.

2. Special scheme for small enterprises

Title XII, Chapter 1, Section 1, of Directive 2006/112/EC

Article 281 – Simplified procedures for charging and collection

Q3. Do you apply simplified procedures, such as flat-rate schemes, for charging and collecting VAT to small enterprises?

Q4a. If yes, which simplified procedures do you apply to small enterprises?

Q4b. Under which conditions or limits do you apply such simplified procedures?

Title XII, Chapter 1, Section 2, of Directive 2006/112/EC

Articles 282-290 of Directive 2006/112/EC – Exemptions

Q5. Do you apply the special scheme for small enterprises as set out in Title XII, Chapter 1, Section 2, of Directive 2006/112/EC?

Q6a. If yes, from which date?

Q6b. If no, but you have applied it in the past, until which date?

Article 283(2) of Directive 2006/112/EC – Exclusions

Q7. Which transactions are excluded from the exemption under the special scheme for small enterprises as applied by your Member State?

Article 284(1) of Directive 2006/112/EC – Threshold

Q8. Which is(are) the level(s) of the annual turnover threshold(s) in force to benefit from the exemption (exemption threshold(s)) in your Member State? Please indicate it in EUR and in your national currency.

Q9. From which date has(have) the current level(s) of the exemption threshold(s) been in force?

Q10. If you apply more than one threshold, please indicate the criteria for qualifying for the respective categories of supplies to which the different thresholds apply and indicate the date from which those criteria apply.

Article 284(3) of Directive 2006/112/EC – Individual identification number

Q11. For the purpose of the identification referred to in Article 284(3), point (b), of Directive 2006/112/EC, do you use the individual VAT identification number already allocated to the taxable person in respect of that person’s obligations under the internal system or do you apply the structure of a VAT number or any other number?

Article 284c(1) of Directive 2006/112/EC – Currency

Q12. For the purposes of Article 284c(1), first subparagraph, point (b), of Directive 2006/112/EC, do you require the values to be expressed in your national currency?

Article 284c(2) of Directive 2006/112/EC – Submission of information

Q13. Do you require the information referred to in Article 284(3) and (4) and in Article 284b(1) and (3) of Directive 2006/112/EC to be submitted by the taxable person by electronic means?

Q14. If yes, subject to which conditions?

Article 284d(3) of Directive 2006/112/EC – Failure to comply

Q.15. Where a taxable person fails to comply with the obligations provided for in Article 284b of Directive 2006/112/EC, do you require such a taxable person to fulfil VAT obligations in respect of exempt transactions carried out in your Member State?

Q.16. If yes, which obligations?

Article 288a(1) of Directive 2006/112/EC – Transitional period

Q17. In your Member State, does the exemption provided for in Article 284(1) of Directive 2006/112/EC cease to apply as of the time when the threshold laid down in accordance with that paragraph is exceeded, pursuant to Article 288a(1), fourth subparagraph?

Q18. If this is not the case and you allow the taxable person to continue to benefit from the exemption provided for in Article 284(1) of Directive 2006/112/EC during the calendar year when the threshold is exceeded, do you apply a ceiling?

Q19. If yes, do you apply a ceiling of 10 % or 25 %?

Q20. For how many years is the taxable person excluded from the special scheme for small enterprises after having exceeded the exemption threshold?

Article 290 of Directive 2006/112/EC – Option for taxable persons who are entitled to exemption

Q21. Do you have any detailed rules or conditions in place for applying the option provided for in Article 290 of Directive 2006/112/EC?

Q22. If yes, which rules and conditions do you apply?

Title XII, Chapter 1, Section 2a, of Directive 2006/112/EC

Articles 292a-292d of Directive 2006/112/EC – Simplification of obligations for exempt small enterprises

Q23. Do you release small enterprises established within the territory of your Member State, which avail themselves of the exemption only in your Member State, from any obligations?

Q24. If yes, from which obligations?

Q25. Do you release exempt small enterprises from any of the obligations referred to in Articles 217 to 271 of Directive 2006/112/EC, pursuant to Article 292d of Directive 2006/112/EC?

Q26. If yes, from which obligations?