Proposal for a Council Implementing Decision authorising Romania to apply a special measure derogating from Article 287 of Directive 2006/112/EC on the common system of value added tax

Pursuant to Article 395(1) of Directive 2006/112/EC (‘the VAT Directive’), the Council, acting unanimously on a proposal from the Commission, may authorise any Member State to apply special measures derogating from the provisions of that Directive in order to simplify the procedure for collecting VAT or to prevent certain forms of tax evasion or avoidance.

By letter registered with the Commission on 26 April 2017, Romania requested to continue the application of the measure derogating from Article 287 of the VAT Directive allowing the exemption from VAT of taxable persons with an annual turnover not exceeding a specific threshold. At the same time Romania requested to increase the exemption threshold from the equivalent in national currency of €65,000 to the equivalent in national currency of €88,500.

In accordance with Article 395(2) of the VAT Directive, the Commission informed the other Member States by letter dated 9 June 2017 of the request made by Romania. By letter dated 12 June 2017, the Commission notified Romania that it had all the information necessary to consider the request.

• Primary Source

EUR-Lex: COM(2017)426: Follow the progress of this proposal through the decision-making procedure http://eur-lex.europa.eu/legal-content/EN/HIS/?uri=COM:2017:426:FIN

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