# Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, Article 281

Extent: E+W+S+N.I.

Member States which might encounter difficulties in applying the normal VAT arrangements to small enterprises, by reason of the activities or structure of such enterprises, may, subject to such conditions and limits as they may set, and after consulting the VAT Committee, apply simplified procedures, such as flat-rate schemes, for charging and collecting VAT provided that they do not lead to a reduction thereof.

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Source: https://www.legislation.gov.uk/eudr/2006/112/article/281 (the official version)
Page: https://openlegislation.uk/eu-directive-2006-112/article-281
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.