VATupdate

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 info@vatupdate.com or directly to our contributor Luc ( dhont_l@hotmail.com )

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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