Proposal for a COUNCIL IMPLEMENTING DECISION authorising the Republic of Latvia to apply a special measure derogating from Article 287 of Directive 2006/112/EC on the common system of value added tax, and repealing Implementing Decision (EU) 2017/2408
Date: 2024-04-08
Institutions: Directorate-General for Taxation and Customs Union, European Commission
Subjects: Latvia, VAT, derogation from EU law, small business, tax exemption

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   EUROPEAN COMMISSION  Brussels, 8.4.2024  COM(2024) 152 final 2024/0083 (NLE)  Proposal for a COUNCIL IMPLEMENTING DECISION authorising the Republic of Latvia to apply a special measure derogating from Article 287 of Directive 2006/112/EC on the common system of value added tax, and repealing Implementing Decision (EU) 2017/2408  
 
EXPLANATORY MEMORANDUM 

Pursuant to Article 395(1) of Council Directive 2006/112/EC of 28 November 2006 on the 
common  system  of  valued  added  tax1  (‘the  VAT  Directive’),  the  Council,  acting 
unanimously on a proposal from the Commission, may authorise any Member State to apply 
special measures for derogation from the provisions of that Directive in order to simplify the 
procedure for collecting value added tax (‘VAT’) or to prevent certain forms of tax evasion 
or avoidance. 

Pursuant  to  Council  Implementing  Decision  2017/2408  of  18  December  20172,  as 
amendedby Council Implementing Decision (EU) 2020/1261 of 4 September 20203, Latvia is 
currently  authorised  to  apply  a  special  measure  derogating  from  Article  287  of  the  VAT 
Directive to exempt from VAT taxable persons whose annual turnover is no higher than EUR 
40 000 until 31 December 2024. 

By  letter  registered  with  the  Commission  on  14  December  2023,  Latvia  requested  an 
authorisation to increase the threshold of the above-mentioned existing measure to EUR 50 
000 from 1 January 2024 to 31 December 2024.  

In accordance with Article 395(2) of the VAT Directive, the Commission informed the other 
Member States by letter dated 16 January 2024 of the request made by Latvia. By letter dated 
17 January 2024, the Commission notified Latvia that it had all the information it considered 
necessary for the appraisal of the request. 

1. 

• 

CONTEXT OF THE PROPOSAL 

Reasons for and objectives of the proposal 

Chapter 1 of Title XII of the VAT Directive allows for the possibility for Member States to 
apply  a  special  scheme  for  small  enterprises,  which  includes  the  possibility  to  exempt  from 
VAT  taxable  persons  below  a  certain  annual  turnover.  Taxable  persons  falling  under  this 
exemption  do  not  have  to  charge  VAT  on  their  supplies  and,  consequently,  cannot  deduct 
VAT on their inputs.  

Under Article 287(10) of the VAT Directive, Latvia may exempt from VAT taxable persons 
whose annual turnover is no higher than the equivalent in national currency of EUR 17 200 at 
the conversion rate on the day of its accession. By virtue of Council Implementing Decision 
2010/584/EU4  Latvia  was  authorised  to  apply  a  higher  threshold  and  thus  to  exempt  from 
VAT taxable persons with an annual turnover not exceeding EUR 50 000. This measure was 

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OJ L 347, 11.12.2006, p. 1. 
Council  Implementing  Decision  (EU)  2017/2408  of  18  December  2017  authorising  the  Republic  of 
Latvia  to  apply  a  special  measure  derogating  from  Article  287  of  Directive  2006/112/EC  on  the 
common system of value added tax (OJ L 342, 21.12.2017, p. 8). 
Council  Implementing  Decision  (EU)  2020/1261  of  4  September  2020  amending  Implementing 
Decision  (EU)  2017/2408  authorising  the  Republic  of  Latvia  to  apply  a  special  measure  derogating 
from  Article  287  of  Directive  2006/112/EC  on  the  common  system  of  value  added  tax  (OJ  L  296, 
10.9.2020, p. 4). 
Council Implementing Decision 2010/584/EU of 27 September 2010 authorising the Republic of Latvia 
to apply a measure derogating from Article 287 of Directive 2006/112/EC on the common system of 
value added tax (OJ L 256, 30.9.2010, p. 29). 

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extended  by  Council  Implementing  Decision  2014/796/EU5  until  31  December  2017.  By 
Council  Implementing  Decision  (EU)  2017/24086,  Latvia  was  authorised  to  extend  the 
measure until 31 December 2020 and, at the same time, to decrease the exemption threshold 
from  EUR 50 000  to  EUR 40 000.  Finally,  by  Council  Implementing  Decision  (EU) 
2020/1261, Latvia was authorised to continue to apply the special measure until 31 December 
2024.  

According to the Latvian authorities, the special measure facilitates VAT collection, enabling 
Latvia  to  simplify  administrative  procedures  for  small  enterprises  and  thus  reduce  the 
administrative burden on them. 

In addition, the Latvian authorities indicate that the average inflation rate in Latvia was 17.3% 
in  2022  and  9%  in  2023,  which  had  a  significant  impact  on  the  overall  economic  situation, 
including the economic activity of small enterprises.  Inflation also increases the turnover of 
businesses as prices of goods and services rise, bringing small enterprises closer to crossing 
the VAT exemption threshold. Raising the VAT exemption threshold to EUR 50 000 would 
mitigate the effects of inflation on small enterprises and would be in line with the objective of 
the  exemption  -  to  reduce  the  administrative  burden  of  complying  with  the  VAT  rules  for 
small enterprises. 

The Latvian authorities also indicate that it should also be taken into account that several EU 
Member States have significantly increased their VAT exemption  thresholds in  recent  years 
(in particular Bulgaria to EUR 51 130, Czech Republic to EUR 85 000, and Hungary to EUR 
71 500), moreover Lithuania has also set its VAT exemption threshold at EUR 55 000 from 1 
January 2024. 

The  special  measure,  simplifying  the  obligations  of  small  operators,  is  in  line  with  the 
objectives  set  out  by  the  European  Union  for  small  businesses,  as  laid  out  in  Commission 
Communication "Think small first” - A “Small Business Act” for Europe. 

The  special  measure  is  optional  for  taxable  persons.  Therefore,  small  businesses  whose 
turnover does not exceed the threshold would still have the possibility to exercise their right to 
apply the normal VAT arrangements. 

According  to  the  Latvian  authorities,  raising  the  VAT  exemption  threshold  to  EUR  50  000 
would lead to a decrease in VAT revenue collection of EUR 4.6 million per year and would 
therefore have a negligible impact on VAT revenue of the Member State collected at the stage 
of final consumption. 

In  the  light  of  the  above,  it  is  appropriate  to  authorise  Latvia  to  raise  the  VAT  exemption 
threshold to EUR 50 000 and to apply the special measure until 31 December 2024.  

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Council Implementing Decision 2014/796/EU of 7 November 2014 authorising the Republic of Latvia 
to apply a measure derogating from Article 287 of Directive  2006/112/EC on the common system of 
value added tax (OJ L 330, 15.11.2014, p. 46).  
Council  Implementing  Decision  (EU)  2017/2408  of  18  December  2017  authorising  the  Republic  of 
Latvia  to  apply  a  special  measure  derogating  from  Article  287  of  Directive  2006/112/EC  on  the 
common system of value added tax (OJ L 342, 21.12.2017, p. 8). 

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Consistency with existing policy provisions in the policy area 

• 
The  special  measure  is  consistent  with  Directive  (EU)  2020/2857  amending  Articles  281  to 
294 of the VAT Directive on a special scheme for small enterprises, which resulted from the 
VAT  action  plan8,  and  aims  to  create  a  modern,  simplified  scheme  for  those  businesses.  In 
particular,  it  seeks  to  reduce  VAT  compliance  costs  and  distortions  of  competition  both 
domestically and at EU level, reduce the negative impact of the threshold effect, and facilitate 
business compliance as well as monitoring by tax administrations. It will enter into force on 1 
January 2025. 

Moreover, the threshold of EUR 50 000 is consistent with Directive (EU) 2020/285, insofar as 
it allows Member States to set the annual turnover threshold required for an exemption from 
VAT at a level no higher than EUR 85 000 (or the equivalent in national currency). 

Similar derogations, exempting from VAT taxable persons whose annual turnover is below a 
certain  threshold,  have  been  granted  to  other  Member  States.  Finland9  has  been  granted  a 
threshold  of  EUR  15  000;  the  Netherlands10  and  Belgium11  a  threshold  of  EUR  25  000; 
Malta12 a threshold of EUR 30 000; Luxembourg13 a threshold of EUR 35 000; Poland14 and 
Estonia15 have been granted a threshold of EUR 40 000; Croatia16 a threshold of EUR 45 000; 

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Council  Directive  (EU)  2020/285  of  18  February  2020  amending  Directive  2006/112/EC  on  the 
common system of value added tax as regards the special scheme for small enterprises and Regulation 
(EU)  No  904/2010  as  regards  the  administrative  cooperation  and  exchange  of  information  for  the 
purpose  of  monitoring  the  correct  application  of  the  special  scheme  for  small  enterprises  (OJ  L  62, 
2.3.2020, p. 13). 
Communication  from  the  Commission  to  the  European  Parliament,  the  Council  and  the  European 
Economic and Social Committee on an action plan on VAT – Towards a single EU VAT area – Time to 
decide COM (2016)148 final. 
Council Implementing Decision (EU) 2020/774 of 8 June 2020 authorising the Republic of Finland to 
apply a special measure derogating from Article 287 of Directive 2006/112/EC on the common system 
of value added tax (OJ L 184, 12.6.2020, p. 77). 
Council  Implementing  Decision  (EU)  2022/2542  of  19  December  2022  amending  Implementing 
Decision (EU) 2018/1904 authorising the Netherlands to introduce a special measure derogating from 
Article  285  of  Directive  2006/112/EC  on  the  common  system  of  value  added  tax  (OJ  L  328, 
22.12.2022, p. 105). 
Council  Implementing  Decision  (EU)  2022/88  of  18  January  2022  amending  Implementing  Decision 
2013/53/EU  as  regards  authorisation  to  the  Kingdom  of  Belgium  to  apply  for  a  further  period  the 
special measure derogating from Article 285 of Directive 2006/112/EC on the common system of value 
added tax (OJ L 14, 21.1.2022, p. 23) 
Council  Implementing  Decision  (EU)  2021/753  of  6  May  2021  authorising  Malta  to  apply  a  special 
measure derogating from Article 287 of Directive 2006/112/EC on the common system of value added 
tax, and repealing Implementing Decision (EU) 2018/279 (OJ L 163, 10.5.2021, p. 1. 
Council  Implementing  Decision  (EU)  2022/1661  of  26  September  2022  amending  Implementing 
Decision 2013/677/EU authorising Luxembourg to introduce a special measure derogating from Article 
285 of Directive 2006/112/EC on the common system of value added tax (OJ L 250, 28.9.2022, p. 14). 
Council Implementing Decision (EU) 2021/1780 of 5 October 2021 amending Decision 2009/790/EC 
authorising  the  Republic  of  Poland  to  apply  a  measure  derogating  from  Article  287  of  Directive 
2006/112/EC on the common system of value added tax (OJ L 360, 11.10.2021, p. 122). 
Council Implementing Decision (EU) 2021/358 of 22 February 2021 amending Implementing Decision 
(EU) 2017/563 authorising the Republic of Estonia to apply a special measure derogating from Article 
287 of Directive 2006/112/EC on the common system of value added tax (OJ L 69, 26.2.2021, p. 4). 
Council  Implementing  Decision  (EU)  2020/1661  of  3  November  2020  amending  Implementing 
Decision (EU) 2017/1768 authorising the Republic of Croatia to introduce a special measure derogating 
from  Article  287  of  Directive  2006/112/EC  on  the  common  system  of  value  added  tax  (OJ  L  374, 
10.11.2020, p. 4). 

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Slovenia17 a threshold of EUR 50 000; Bulgaria18 a threshold of EUR 51 130; Lithuania19  a 
threshold  of  EUR  55  000;  Hungary20  a  threshold  of  EUR  71  500;  Czechia  21  and  Italy22  a 
threshold of EUR 85 000;  and Romania23 a threshold of EUR 88 500.  

Derogations from the VAT Directive should always be limited in time so that their effects can 
be assessed. The inclusion of an expiry date of the special measure until 31 December 2024, 
as  requested  by  Latvia,  is  aligned  with  the  requirements  of  Directive  (EU)  2020/285.  That 
directive provides for 1 January 2025 as the date on which Member States will have to apply 
the national provisions, which they are required to adopt to comply with it. 

The proposed measure is therefore consistent with the provisions of the VAT Directive. 

• 

Consistency with other Union policies 

The  Commission  has  been  consistently  stressing  the  need  for  simpler  rules  for  small 
enterprises.  In  this  respect,  the  Commission  adopted  in  March  2020  an  SME  Strategy  for  a 
sustainable  and  digital  Europe24,  where  it  committed  to  continue  to  work  on  reducing  the 
burden on SMEs. The objective to reduce the regulatory burden for SMEs is one of the pillars 
of that strategy. This special measure is in line with such objectives, as far as fiscal rules are 
concerned.  It  is  also  consistent  with  the  2020  Action  Plan  on  fair  and  simple  taxation 
supporting  the  recovery  strategy25,  which  acknowledges  that  tax  compliance  costs  remain 
high in the EU, and that compliance costs are typically substantially higher for small than for 
large companies. 

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Council  Implementing  Decision  (EU)  2022/464  of  21  March  2022  amending  Implementing  Decision 
2013/54/EU as regards the authorisation granted to the Republic of Slovenia to continue to apply the 
special measure derogating from Article 287 of Directive 2006/112/EC on the common system of value 
added tax (OJ L 94, 23.3.2022, p. 4). 
Council  Implementing  Decision  (EU)  2022/2254  of  14  November  2022  authorising  Bulgaria  to 
introduce  a  special  measure  derogating  from  Article  287  of  Directive  2006/112/EC  on  the  common 
system of value added tax (OJ L 297, 17.11.2022, p. 69). 
Council  Implementing  Decision  (EU)  2021/86  of  22  January  2021  authorising  the  Republic  of 
Lithuania  to  apply  a  special  measure  derogating  from  Article  287  of  Directive  2006/112/EC  on  the 
common system of value added tax (OJ L 30, 28.1.2021, p. 2). 
Council  Implementing  Decision  (EU)  2023/1025  of  22  May  2023  authorising  Hungary  to  apply  a 
special measure derogating from Article 287 of Directive 2006/112/EC on the common system of value 
added tax, and repealing Implementing Decision (EU) 2018/1490 (OJ L 137, 25.5.2023, p. 26). 
Council  Implementing  Decision  (EU)  2022/865  of  24  May  2022  authorising  the  Czech  Republic  to 
introduce  a  special  measure  derogating  from  Article  287  of  Directive  2006/112/EC  on  the  common 
system of value added tax (OJ L 151, 2.6.2022, p. 66). 
Council Implementing Decision (EU) 2023/664 of 21 March 2023 authorising the Italian Republic to 
apply a special measure derogating from Article 285 of Directive 2006/112/EC on the common system 
of value added tax and repealing Implementing Decision (EU) 2020/647 (OJ L 83, 22.3.2023, p. 68). 
Council  Implementing  Decision  (EU)  2020/1260  of  4  September  2020  amending  Implementing 
Decision (EU) 2017/1855 authorising Romania to apply a special measure derogating from Article 287 
of Directive 2006/112/EC on the common system of value added tax (OJ L 296, 10.9.2020, p. 1). 
Communication  from  the  Commission  to  the  European  Parliament,  the  Council,  the  European 
Economic  and  Social  Committee  and  the  Committee  of  the  Regions  –  An  SME  Strategy  for  a 
sustainable and digital Europe (COM(2020) 103 final). 
Communication from the Commission to the European Parliament and the Council  – An Action Plan 
for fair and simple taxation supporting the Recovery Strategy (COM(2020) 312 final). 

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2. 

• 

LEGAL BASIS, SUBSIDIARITY AND PROPORTIONALITY 

Legal basis 

Article 395 of the VAT Directive. 

• 

Subsidiarity (for non-exclusive competence)  

Considering the provision of the VAT Directive on which it is based, the proposal falls under 
the exclusive competence of the European Union. Hence, the subsidiarity principle does not 
apply. 

• 

Proportionality 

The Decision concerns an authorisation granted to a Member State upon its own request and 
does not constitute any obligation. 

Given  the  limited  scope  of  the  derogation,  the  special  measure  is  proportionate  to  the  aim 
pursued,  i.e.  to  simplify  the  tax  collection  for  small  taxable  persons  and  for  the  tax 
administration. 

• 

Choice of the instrument 

The instrument proposed is a Council Implementing Decision. 

Under Article 395 of the VAT Directive, a derogation from the common VAT rules is  only 
possible upon authorisation by the Council, which is acting unanimously on a proposal from 
the  Commission.  A  Council  Implementing  Decision  is  the  most  suitable  instrument  since  it 
can be addressed to an individual Member State. 

3. 

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RESULTS 
CONSULTATIONS AND IMPACT ASSESSMENTS 

EX-POST 

EVALUATIONS, 

OF 

STAKEHOLDER 

Stakeholder consultations 

No stakeholder consultation has been conducted. The present proposal is based on a request 
made by Latvia and concerns only this particular Member State. 

• 

Impact assessment 

The proposal for a Council Implementing Decision aims at increasing the current exemption 
threshold from EUR 40 000 to EUR 50 000. This increase of the threshold is a simplification 
measure which removes many of the VAT obligations for businesses operating with an annual 
turnover  no  higher  than  that  threshold.  It  will  therefore  have  a  positive  impact  on  the 
reduction  of  administrative  burden  for  both  businesses  and  the  tax  administration  without  a 
major impact on the total VAT revenue. Because of the narrow scope of the derogation and its 
limited application in time, the impact of the measure will in any case be limited. 

According  to  the  Latvian  authorities,  raising  the  VAT  exemption  threshold  to  EUR  50  000 
would result in a decrease in VAT revenue of EUR 4.6 million per year and would therefore 
have a negligible impact on VAT revenue. 

The special measure will be optional for taxable persons. Taxable persons will be able to opt 
for the normal VAT arrangements in accordance with Article 290 of Directive 2006/112/EC. 

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• 

Fundamental rights 

The proposal does not have any consequences for the protection of fundamental rights. 

4. 

BUDGETARY IMPLICATIONS 

Following entry into force of Council Regulation (EU, Euratom) 2021/769 of 30 April 2021 
amending Regulation (EEC, Euratom) No 1553/89 on the definitive uniform arrangements for 
the  collection  of  own  resources  accruing  from  value  added  tax26,  there  will  be  no 
compensation  calculation  carried  out  by  Latvia  as  of  VAT  own  resource  statement  for  the 
financial year 2021 onwards. 

26 

Council Regulation (EU, Euratom) 2021/769 of 30 April 2021 amending Regulation (EEC, Euratom) 
No 1553/89 on the definitive uniform arrangements for the collection of own resources accruing from 
value added tax (OJ L 165, 11.5.2021, p. 9).  

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2024/0083 (NLE) 

Proposal for a 

COUNCIL IMPLEMENTING DECISION 

authorising the Republic of Latvia to apply a special measure derogating from Article 
287 of Directive 2006/112/EC on the common system of value added tax, and repealing 
Implementing Decision (EU) 2017/2408 

THE COUNCIL OF THE EUROPEAN UNION, 

Having regard to the Treaty on the Functioning of the European Union,  

Having  regard  to  Council  Directive  2006/112/EC  of  28  November  2006  on  the  common 
system of value added tax1, and in particular Article 395(1), first subparagraph, thereof, 

Having regard to the proposal from the European Commission, 

Whereas: 

(1) 

(2) 

(3) 

(4) 

1 
2 

3 

Pursuant to Article 287, point (10), of Directive 2006/112/EC, the Republic of Latvia 
(‘Latvia’)  may  exempt  from  value  added  tax  (‘VAT’)  taxable  persons  whose  annual 
turnover  is  no  higher  than  the  equivalent  in  national  currency  of  EUR  17  200  at  the 
conversion rate on the day of its accession.  
By  Council  Implementing  Decision  (EU)  2017/24082,  as  amended  by  Council 
Implementing Decision (EU) 2020/12613, Latvia was authorised to continue to apply a 
special measure derogating from Article 287, point (10), of Directive 2006/112/EC to 
exempt from VAT taxable persons whose annual turnover  is no higher than EUR 40 
000 until 31 December 2024 ('initial special measure’). 

By  letter  registered  with  the  Commission  on  14  December  2023,  Latvia  requested 
authorisation  to  increase  the  threshold  of  the  initial  special  measure  to  EUR  50  000 
from 1 January 2024 until 31 December 2024 (‘the special measure’). 

Pursuant  to  Article  395(2),  second  subparagraph,  of  Directive  2006/112/EC,  the 
Commission  transmitted  the  request  made  by  Latvia  to  the  other  Member  States  by 
letter  dated  16  January  2024.  By  letter  dated  17  January  2024,  the  Commission 
notified Latvia that it had all the information necessary for the appraisal of the request. 

system 

OJ L 347, 11.12.2006, p. 1, ELI: http://data.europa.eu/eli/dir/2006/112/oj.  
Council  Implementing  Decision  (EU)  2017/2408  of  18  December  2017  authorising  the  Republic  of 
Latvia  to  apply  a  special  measure  derogating  from  Article  287  of  Directive  2006/112/EC  on  the 
8, 
tax 
common 
ELI: http://data.europa.eu/eli/dec_impl/2017/2408/oj). 
Council  Implementing  Decision  (EU)  2020/1261  of  4  September  2020  amending  Implementing 
Decision  (EU)  2017/2408  authorising  the  Republic  of  Latvia  to  apply  a  special  measure  derogating 
from  Article  287  of  Directive  2006/112/EC  on  the  common  system  of  value  added  tax  (OJ  L  296, 
10.9.2020, p. 4, ELI: http://data.europa.eu/eli/dec_impl/2020/1261/oj). 

21.12.2017, 

added 

value 

342, 

(OJ 

of 

p. 

L 

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(5) 

(6) 

(7) 

(8) 

(9) 

The special measure is in line with Council Directive (EU) 2020/2854, which seeks to 
reduce  the  VAT  compliance  burden  of  small  enterprises  and  mitigate  distortions  of 
competition in the internal market, and will enter into force on 1 January 2025. 

The special measure will remain optional for taxable persons as they may still opt for 
the normal VAT arrangements pursuant to Article 290 of Directive 2006/112/EC. 

According to the information provided by Latvia, the special measure will only have a 
negligible  effect  on  the  overall  amount  of  the  tax  revenue  of  Latvia  collected  at  the 
stage of final consumption. 
Following the entry into force of Council Regulation  (EU, Euratom) 2021/7695 on  1 
January  2021,  there  is  to  be  no  compensation  calculation  carried  out  by  Latvia  with 
regard to the VAT-based own resource statement for the financial year 2021 onwards. 

to  allow 

the  Commission 

The application of the special measure should be limited in time. The time limit should 
be  sufficient 
the  effectiveness  and 
appropriateness  of  the  threshold.  Moreover,  since  the  provisions  laying  down 
thresholds set out in Article 284 of Directive 2006/112/EC, as amended by Directive 
(EU) 2020/285, need to be transposed by Member States by 31 December 2024 and to 
be  applied  from  1  January  2025,  it  is  appropriate  to  authorise  Latvia  to  apply  the 
special measure until 31 December 2024. 

to  evaluate 

(10) 

Implementing Decision (EU) 2017/2408 should therefore be repealed, 

HAS ADOPTED THIS DECISION:  

By way of derogation from Article 287, point (10), of Directive 2006/112/EC, the Republic of 
Latvia is authorised to exempt from VAT taxable persons whose annual turnover is no higher 
than EUR 50 000. 

Article 1 

Implementing Decision (EU) 2017/2408 is repealed. 

Article 2 

This Decision shall take effect on the day of its notification. 

It shall apply until 31 December 2024. 

Article 3 

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Council  Directive  (EU)  2020/285  of  18  February  2020  amending  Directive  2006/112/EC  on  the 
common system of value added tax as regards the special scheme for small enterprises and Regulation 
(EU)  No  904/2010  as  regards  the  administrative  cooperation  and  exchange  of  information  for  the 
purpose  of  monitoring  the  correct  application  of  the  special  scheme  for  small  enterprises  (OJ  L  62, 
2.3.2020, p. 13, ELI: http://data.europa.eu/eli/dir/2020/285/oj) 
Council Regulation (EU, Euratom) 2021/769 of 30 April 2021 amending Regulation (EEC, Euratom) 
No 1553/89 on the definitive uniform arrangements for the collection of own resources accruing from 
value added tax (OJ L 165, 11.5.2021, p. 9, ELI: http://data.europa.eu/eli/reg/2021/769/oj). 

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This Decision is addressed to the Republic of Latvia. 

Done at Brussels, 

Article 4 

For the Council 
The President 

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