Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Value Added Tax Consolidation Act 2010 section 92C
Special scheme for small enterprises where the State is the Member State of establishment
Section 92C sets out the rules enabling small enterprises established in Ireland to avail of the cross-border SME exemption scheme in other EU Member States, including the eligibility criteria, registration and notification requirements, quarterly reporting obligations, and the consequences of exceeding the Union turnover threshold.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.