SME Eligibility

POST /v1/vat/sme-eligibility — Check domestic SME VAT exemption eligibility (Art. 284)

Endpoint

POST /v1/vat/sme-eligibility

Authentication: Public (no API key required)

Checks whether a business with a given annual domestic turnover falls within the national SME VAT exemption threshold for a specific member state (Art. 284 VAT Directive). This endpoint does not evaluate the EU cross-border SME scheme (Art. 284a). Thresholds are sourced from the official EU TEDB SMERetrievalService.

Amounts: annual_turnover_nac is expressed in minor units (cents) of the national currency. Threshold amounts in the response are in whole currency units as published by TEDB.

Country codes: TEDB uses EL for Greece (ISO 3166-1 uses GR).

Request Body

Field	Type	Required	Description
`country`	`string`	Yes	ISO 3166-1 alpha-2 country code (TEDB uses `EL` for Greece)
`annual_turnover_nac`	`integer`	Yes	Annual turnover in minor units of the national currency (must be ≥ 0)
`currency`	`string`	Yes	ISO 4217 currency code — must match the country's national currency
`reference_date`	`string`	No	YYYY-MM-DD date for threshold lookup. Defaults to today.

Example Requests

Eurozone country (Germany)

curl -X POST https://api.vat-engine.daily-automations.app/v1/vat/sme-eligibility \-H "Content-Type: application/json" \-d '{"country":"DE","annual_turnover_nac":1800000,"currency":"EUR"}'

Non-eurozone country (Poland, with explicit date)

curl -X POST https://api.vat-engine.daily-automations.app/v1/vat/sme-eligibility \-H "Content-Type: application/json" \-d '{"country":"PL","annual_turnover_nac":20000000,"currency":"PLN","reference_date":"2026-01-01"}'

Response

{
  "country": "DE",
  "currency": "EUR",
  "annual_turnover_nac": 1800000,
  "reference_date": "2025-07-09",
  "exemption_threshold_nac": 22000,
  "exemption_threshold_eur": 22000,
  "eligible_for_exemption": true,
  "exceeded_by_nac": 0,
  "scheme_type": "Regular scheme",
  "policy": {
    "one_national_annual_threshold": true,
    "exclusion_article288_quarantine_period": null,
    "voluntary_cessation_article290": null
  },
  "sectorals": [],
  "data_situation_on": "2024-01-01",
  "disclaimer": "Domestic-only check (Art. 284 VAT Directive). Does not evaluate the EU cross-border SME scheme (Art. 284a). Consult a tax advisor for formal eligibility decisions."
}

Response Fields

Field	Type	Description
`country`	`string`	Echo of the submitted country code
`currency`	`string`	Echo of the submitted currency code
`annual_turnover_nac`	`integer`	Echo of the submitted turnover in minor units
`reference_date`	`string`	Effective date used for threshold lookup (YYYY-MM-DD)
`exemption_threshold_nac`	`number \| null`	Main exemption threshold in whole national-currency units
`exemption_threshold_eur`	`number \| null`	Main exemption threshold in whole EUR units
`eligible_for_exemption`	`boolean`	Whether the turnover is within the exemption threshold
`exceeded_by_nac`	`integer`	Amount by which turnover exceeds the threshold (0 if within)
`scheme_type`	`string`	TEDB threshold type (e.g. `Regular scheme`)
`policy`	`object`	National policy flags — see below
`sectorals`	`array`	Sector-specific thresholds — see below. Empty array if none apply.
`data_situation_on`	`string`	Effective date of the underlying TEDB data (YYYY-MM-DD)
`disclaimer`	`string`	Legal disclaimer

Policy Object

Field	Type	Description
`one_national_annual_threshold`	`boolean \| null`	Single national annual threshold applies
`exclusion_article288_quarantine_period`	`string \| null`	Article 288 exclusion quarantine period (TEDB text)
`voluntary_cessation_article290`	`boolean \| null`	Voluntary cessation flag under Article 290

Sectoral Object

Field	Type	Description
`sector`	`string \| null`	Sector label (verbatim TEDB text)
`exemption_threshold_eur`	`number \| null`	Sectoral exemption threshold in whole EUR units
`exemption_threshold_nac`	`number \| null`	Sectoral exemption threshold in national-currency units
`comment`	`string \| null`	Additional comment (verbatim TEDB text)

Error Responses

Status	Error	Cause
400	`invalid_json`	Request body is not valid JSON
400	`invalid_country`	Country code is not a valid 2-letter code
400	`invalid_currency`	Currency code is not a valid 3-letter code
400	`invalid_turnover`	`annual_turnover_nac` is negative
400	`invalid_reference_date`	`reference_date` is not a valid YYYY-MM-DD date
404	`no_sme_data`	No TEDB threshold data found for the country/date
422	`currency_mismatch`	Currency does not match the country's national currency
429	`rate_limited`	Too many requests — back off and retry
500	`internal_error`	Server error