(3)Furthermore, Council Directive (EU) 2020/285note amended Council Directive 2006/112/ECnote on the common system of value added tax as regards the special scheme for small enterprises and Regulation (EU) No 904/2010 for the purpose of monitoring the correct application of the special VAT scheme for small enterprises. To allow for the effective monitoring of the functioning of the special scheme for small enterprises, Annex IV to Implementing Regulation (EU) No 79/2012 should also be amended to include statistical data in relation to the special scheme for small enterprises.
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