exempt small enterprisemeans any taxable person benefitting from the exemption in the Member State in which the VAT is due as provided for in Article 284(1) and (2).Article 292bWithout prejudice to Article 284(3), Member States may release exempt small enterprises established in their territory, that avail themselves of the exemption only within that territory, from the obligation to state the beginning of their activity pursuant to Article 213 and to be identified by means of an individual number pursuant to Article 214, except where those enterprises carry out transactions covered by point (b), (d) or (e) of Article 214.Where the option referred to in the first paragraph is not exercised, Member States shall put in place a procedure for the identification of such exempt small enterprises by means of an individual number.
Member State annual turnovermeans the total annual value of supplies of goods and services, exclusive of VAT, made by a taxable person within that Member State during a calendar year;
Union annual turnovermeans the total annual value of supplies of goods and services, exclusive of VAT, made by a taxable person within the territory of the Community during a calendar year.’;