On September 12, 2023, the European Commission published a communication containing a number of initiatives aimed at addressing the needs faced by European small and medium-sized enterprises (SMEs). Among all the measures adopted by the Commission, the publication of the new proposal for a regulation on combating late payment in commercial transactions and the new proposal for a directive establishing a head office tax system for micro, small, and medium-sized enterprises stand out. The proposed regulation aims to ensure the functioning of the internal market so that SMEs can trade in this market without materializing a higher risk compared to what can be expected in domestic transactions. The new proposal for a directive will allow SMEs to be taxed according to the rules of the member state in which they have their registered office. The proposed directive will also minimize the risk of double taxation or over taxation.