The European Commission (Commission) in the framework of the July infringement beam has sent justified opinions to 5 Member States, due to non-compliance with European legislation on VAT.
Specifically, Belgium, Bulgaria, Greece, Spain and Romania did not fully transfer to their national law (EU) 2022/542, which concerns VAT rates. This directive allows Member States to apply reduced or even zero VAT rates on basic goods, such as food, medicines and products for medical use.
The deadline for the full integration of the Directive into national law expired on December 31, 2024, as the five member states did not notify the required measures, their Commission calls on compliance within two months.
At the same time, the Commission sent justified opinions to Bulgaria, Greece, Spain and Romania on non -transfer to their national law of new rules on VAT on small businesses, in accordance with Directive (EU) 2020/285.
The Directive provides for the possibility of freeing small businesses from the obligation to enforce VAT as well as the simplification of their administrative obligations.
In addition, it extends the benefits of the special status and small businesses that operate through the European Union. In this case too, Member States have two months to comply.