1. Member States may exempt the supply of goods and services made within their territory by taxable persons who are established in that territory and whose Member State annual turnover, attributable to such supplies, does not exceed the threshold fixed by those Member States for the application of this exemption. That threshold shall be no higher than EUR 85 000 or the equivalent in national currency.
Member States may fix varying thresholds for different business sectors based on objective criteria. However, none of those thresholds shall exceed the threshold of EUR 85 000 or the equivalent in national currency.
Member States shall ensure that a taxable person eligible to benefit from more than one sectoral threshold can only use one of those thresholds.
Thresholds set by a Member State shall not differentiate between taxable persons who are established and those who are not established in that Member State.
2. Member States that have put in place the exemption under paragraph 1 shall
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