DG TAXUD launched directive Council Directive (EU) 2020/285 on 2020 to be entered into force in 2025. In September 2022 DG DIGIT started supporting DG TAXUD co-modelling with participants in the Fiscalis WG the requirements of the new VAT schema for SMEs and a partial solution model based on eGovERA Tax Reference Architecture.
The added value of the VAT scheme for SME solution is to accelerate the adoption of this Directive on the VAT exemption for SMEs and support the Member States in building their own solutions, by providing a partial solution IT architecture model which public administrations need to finalize, assuring interoperability between public services.
- VAT scheme for SMEs - XML
- VAT scheme for SMEs - HTML
- VAT scheme for SMEs - web version
- VAT scheme for SMEs - archimate file
- VAT scheme for SMEs - Guidelines: this document provides a summary diagram from a legal, organisational, semantic, and technical (application and infrastructure) perspective (views/ diagrams) to be implemented in your solution model, as well as implementation guidelines to facilitate understanding and the transposition of the VAT4SME architecture model by national public authorities.
- APIs comparison: a table comparing different APIs (SOAP, OData, REST, GRAPHQL).
- FAQ: a document responding to the main questions that might arise from the model/guidelines.
- Value proposition: the added value of the model by using EIRA/eGovERA.
- Interoperability/EIRA: in this document it is explained why interoperability is ensured through the different views of the model, by using EIRA.
- Release notes: the notes explaining the modifications performed in relation to the last release.
- ISA Product License v1.4: the license under which the EIRA is released