Commission Implementing Regulation (EU) 2021/2007 of 16 November 2021 laying down... (32021R2007)
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
- 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
- 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
- to be transmitted by electronic means without delay
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