EU VAT SME Scheme — the Small Business Exemption and the Cross-Border EX Number
The EU VAT special scheme for small enterprises explained from Directive (EU) 2020/285 — the domestic exemption up to EUR 85,000, the cross-border exemption for EU businesses under EUR 100,000, the EX number, reporting deadlines, the 10% / 25% overrun rules, and 2026 thresholds for all 27 member states.