European Union – Upcoming Approved/draft legislative changes (excl. VAT rate changes) – Status Aug 21, 2019

Attached is an overview of the upcoming (after July 1, 2019) approved and draft legislative changes in the European Union which may have an impact on businesses – Link to other newsletter is attached. This summary does not include VAT rate changes and the status of the implementation of the Quick Fixes, see below for the link to a specific newsitem on these topics.

This overview may not be complete. If you are aware of any other legislative changes, please send an e-mail to [email protected] or directly to our contributor Luc ( [email protected] )

Approved/draft VAT rate changes – Link

Implementation of Quick Fixes – Link

Overview Legislative changes: Status per Aug 21, 2019
Country	Legislative status	Description	Implementation date	VAT Concept	Link 1	Link 2
Austria	Approved	Marketplaces	Jan 1, 2020	Liability to pay VAT	Link
Croatia		B2G E-Invoicing	Jul 1, 2019	Invoicing
Czech	Approved	CN legislative change	Oct 1, 2019	Invoicing
Czech Republic		Generalized Reverse-Charge	2020	Liability to pay VAT	Link	Link
EU	Approved	Quick Fixes Call Off Stock	Jan 1, 2020	Taxable transactions	Link	Link
EU	Approved	Quick Fixes Proof of Intra-EU supplies	Jan 1, 2020	Exemption	Link
EU	Approved	Quick Fixes Chain supplies	Jan 1, 2020	Exemption	Link
EU	Approved	Quick Fixes Customer EU VAT number	Jan 1, 2020	Exemption	Link
EU	Approved	E-Commerce package	Jan 1, 2021	Liability to pay VAT	Link
France	Approved	Marketplaces	Jan 1, 2020	Liability to pay VAT	Link
France	Approved	Legislation update related to invoicing requirements	Oct 1, 2019	Invoicing	Link
Germany	Approved	Marketplaces	Jan 1, 2019	Liability to pay VAT	Link
Germany		B2G invoicing at Federal level	Nov 27, 2020	Invoicing	Link
Greece		E-books (mydata) & E-Invoicing (incl. B2G Jan 1, 2020)	2020	VAT reporting & Invoicing	Link
Greece	Draft	B2G E-Invoicing	???	E-Invoicing	Link
Hungary	Draft	SAF-T	2021 (?)	VAT reporting	Link
Italy	Approved	E-Invoicing	Jan 1, 2019	Invoicing	N/A
Italy	Approved	Chargeable event date on invoice	July 1, 2019	Invoicing
Italy	Approved	E-invoicing to San Marino	July 1, 2020	Invoicing
Italy		Marketplaces	May 1, 2019 – Dec 31, 2020	Liability to pay VAT	Link
Lithuania	Sept 1, 2019	Electronics subject to VAT reverse-charge mechanism – Mobile phones, tablets, and portable laptop computers—until 30 June 2022, Hard disks—until 28 February 2022	Sept 1, 2019	Liability to pay VAT	Link
Norway	Approved	SAF-T Implementation	Jan 1, 2020	VAT reporting	Link
Norway	Proposal	Online sellers and marketplaces to register, declare, and pay VAT on business-to-consumer (B2C) supplies of low-value goods	Jan 1, 2020	Liability to pay VAT & VAT reporting	Link
Poland	Approved	SAF-T to replace VAT returns	April 1, 2020	VAT reporting	Link
Poland		B2G E-Invoicing	Aug 1, 2019	Invoicing	Link
Poland		SAF-T – VAT Invoices report	July 1, 2019	VAT reporting	Link
Poland	Approved	Split payment – mandatory for selected goods/services	Nov 1, 2019	Liability to pay VAT	Link
Poland	Approved	Active VAT payers list	Sept 1, 2019	VAT reporting	Link
Portugal		B2G E-invoicing	April 1, 2020	Invoicing	Link
Portugal	Approved	Certified billing software – new invoicing processing and mandatory storage rules	July 1, 2019	VAT reporting	Link
Romania	Draft	B2G E-Invoicing	2020	Invoicing	Link
Romania	Draft	SAF-T Implementation	2020	VAT reporting	Link
Spain		Changes in Spamish SII	Oct 1, 2019	VAT reporting	Link
UK	Approved	Making Tax Digital	Oct 1, 2019	VAT reporting	Link
UK	Approved	Domestic Reverse Charge – Building and Construction Services	Oct 1, 2019	Liability to pay VAT	Link
UK	Approved	Brexit – VAT import change	Oct 31, 2019	Liability to pay VAT
UK	Approved	VAT accounting changes where prices change	Sept 1, 2019	Liability to pay VAT & Invoicng	Link
United Kingdom	Approved	Marketplaces	March 15, 2018	Liability to pay VAT	Link

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