When in the MSE the applicant:
- Is not a taxable person for VAT purposes;
- Carries out only supplies of goods or of services which are exempt without deductibility of the VAT paid at the preceding stage pursuant to the following:
- The exemptions for certain activities in the public interest contemplated in article 132 of the VAT Directive.
- The exemptions for other activities contemplated in articles 135 and 136 of the VAT Directive.
- The derogations for States which were members of the Community on 1 January 1978 contemplated in articles 371 and 374 of the VAT Directive.
- The derogations for States which acceded to the Community after 1 January 1978 contemplated in articles 375 to 377, article 378(2)(a), article 379(2) or articles 380 to 390 of the VAT Directive.
- Provisions providing for identical exemptions contained in the 2005 Act of Accession.
- Is covered by the exemption for small enterprises contemplated in Articles 284, 285, 286 and 287 of Directive 2006/112/EC
- Is covered by the common flat-rate scheme for farmers contemplated in Articles 296 to 305 of Directive 2006/112/EC.
Posted in: Forwarding the application