As noted in its October 2025 infringements package, the European Commission has called on Belgium, France, and Malta to complete the implementation of the small business scheme for cross-border supplies in accordance with Council Directive (EU) 2020/285 of 18 February 2020. Belgium, France, and Malta have failed to implement the required IT systems for the exchange of information to ensure that the scheme operates correctly.
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Commission calls on BELGIUM, FRANCE, and MALTA to fully impl…