Sets a Union annual turnover threshold at EUR 100.000 as a safeguard for the cross-border application of the special scheme (that is in MS where the SME is not established) preventing companies with large turnover to benefit from the SME exemption in other Member States. For this purpose, SMEs will be able to use the single registration window in their own Member State. https://taxation-customs.ec.europa.eu/vat-scheme-small-businesses_en