Member States shall, without delay, provide the details listed in Annex I to CIR2021/207 and their updates as regards the provisions which transpose the SME scheme and the cash accounting scheme. That information shall be submitted via the web portal established by the Commission. The Commission shall, on the basis of the information provided by the Member States, publish on its website the details of the provisions approved by each Member State.
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vat4sme:specification_id | MCC.2953280 |