# Common system of value added tax: special scheme for small enterprises

European Parliament procedure 2018/0006(CNS) (CNS - Consultation procedure, 8th term, committee ECON). Stage: Procedure completed. 47 committee amendments tabled by 12 Members between 2018-06-06 and 2018-06-06.

## What the amendments focus on

Legislative dossier on the common system of value added tax and a special scheme for small enterprises. The amendments address simplification of VAT obligations to reduce the compliance burden on small enterprises, the annual turnover threshold for exemption set by each Member State subject to an upper threshold, simplified VAT registration, invoicing, accounting, reporting and record keeping, and prolonged tax periods for less frequent VAT returns.

## Most active Members on this file

| Member | Country | Group | Amendments | Markdown |
|---|---|---|---|---|
| Molly SCOTT CATO | United Kingdom | Verts/ALE | 16 | https://amendeu.com/md/meps/124942.md |
| Paloma LÓPEZ BERMEJO | Spain | GUE/NGL | 9 | https://amendeu.com/md/meps/125047.md |
| Alfred SANT | Malta | S&D | 8 | https://amendeu.com/md/meps/124781.md |
| Stanisław OŻÓG | Poland | ECR | 7 | https://amendeu.com/md/meps/124897.md |
| Caroline NAGTEGAAL | Netherlands | RE | 5 | https://amendeu.com/md/meps/190519.md |
| Thierry CORNILLET | France | ALDE | 5 | https://amendeu.com/md/meps/4338.md |
| Lieve WIERINCK | Belgium | ALDE | 5 | https://amendeu.com/md/meps/183022.md |
| Enrique CALVET CHAMBON | Spain | ALDE | 3 | https://amendeu.com/md/meps/129407.md |
| Miguel VIEGAS | Portugal | GUE/NGL | 1 | https://amendeu.com/md/meps/125100.md |
| Costas MAVRIDES | Cyprus | S&D | 1 | https://amendeu.com/md/meps/124691.md |
| Pervenche BERÈS | France | S&D | 1 | https://amendeu.com/md/meps/1985.md |
| Tom VANDENKENDELAERE | Belgium | PPE | 1 | https://amendeu.com/md/meps/129164.md |

## Official source documents

- PE623.645: http://www.europarl.europa.eu/doceo/document/ECON-AM-623645_EN.pdf

Full amendment texts, votes and exports: https://amendeu.com/dossiers/2018-0006-CNS · machine-readable: https://amendeu.com/data/dossiers/2018-0006-CNS.json

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Data refreshed: 2026-07-27. Human-readable version: https://amendeu.com/dossiers/2018-0006-CNS
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