The European Commission announced the introduction of a new course targeting small and medium-sized enterprises (SMEs) and tax officials, alongside a significant update to the existing SAMANCTA training programme, targeting Customs professionals in the public and private sector. These initiatives are integral to TAXUD’s ongoing objective to enhance expertise and understanding among the customs and taxation departments across the European Union.
The new educational course, titled Special Scheme for Small Enterprises, is created specifically for SMEs and tax officials who seek better understanding the SME cross-border scheme. The scheme became effective on 1 January 2025. The course aims to educate participants about the characteristics and operations of the cross-border scheme, including a comprehensive look at the domestic scheme. Essential elements of the learning experience include mastering the conditions required to apply for VAT exemption under the SME scheme, understanding the registration procedure, and ensuring VAT compliance obligations are met. Attendees will also gain insight into specific roles and responsibilities of Member States in the context of the new scheme. A focus of this training is the interaction between the SME scheme and the existing VAT regime, as well as the One Stop Shop (OSS) Union scheme.
Simultaneously, the Commission is rolling out an updated version of the established SAMANCTA training programme. The updated course includes screenshot of the latest version of SAMANCTA and has been modernised in terms of navigation and “look and feel”. This course is designed for customs professionals operating in both the public and private sector, particularly those within the EU and beneficiary countries who deal with customs matters related to the Generalised System of Preferences (GSP), other preferential arrangements, and trade agreements. The update aims to support understanding the purpose and legal relevance of SAMANCTA, guiding participants through the details of its use and sampling procedures. Attendees will learn to navigate the system and how to adhere to the health and safety precautions during their operations.
Both courses are accessible via the Customs & Tax EU Learning Portal.