Small Organization
Small organizations have an annual turnover of less than 250,000 euros excluding VAT. The annual turnover is based on the annual accounts of the previous calendar year. Organizations with a turnover of less than €50,000 excluding VAT are exempt from the Directive.
mediumSmall Organization
Medium-sized organizations have an annual turnover between 250,000 and 750,000 euros excluding VAT. The annual turnover is based on the annual accounts of the previous calendar year.
Medium Organization
Medium-sized organizations have an annual turnover between 750,000 and 1,500,000 euros excluding VAT. The annual turnover is based on the annual accounts of the previous calendar year.
large Organization
Large organizations have an annual turnover of more than 1,500,000 euros excluding VAT. The annual turnover is based on the annual accounts of the previous calendar year.