The MS of exemption verifies the Quarterly report, if the taxable person is still eligible to benefit from the exemption in that MS of exemption. The following conditions are evaluated:
* The MS annual threshold is not exceeded during the current calendar year;
* The eligibility of the taxable person to continue benefiting from the exemption in case he already exceeded the MS annual threshold (transitional period).
|
|
vat4sme:specification_id | MCC.2906380 |