COMMISSION IMPLEMENTING REGULATION (EU) 2021/2007
of 16 November 2021
laying down detailed rules for the application of Council Regulation (EU) No 904/2010 as regards the special scheme for small enterprises
Article 1
Definitions
Article 2
Functionalities of electronic interfaces
Article 3
Automated exchange of information
Article 4
Transmission of information
Article 5
Entry into force
ANNEX I
Information to be provided by Member States pursuant to Article 32(1) of Regulation (EU) No 904/2010
1. Special scheme for cash accounting
2. Special scheme for small enterprises
ANNEX II
Information to be transmitted by the Member State of establishment to the Member State(s) granting the exemption pursuant to Article 37a(1) of Regulation (EU) No 904/2010
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Repeatable |
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ANNEX III
Information to be transmitted by the Member State(s) granting the exemption to the Member State of establishment pursuant to Article 37b(2) and (3) of Regulation (EU) No 904/2010
to be transmitted by electronic means within 15 working days after receiving the information referred to in point 1(a) of Annex II
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Optional information |
to be transmitted by electronic means without delay
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