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 | |
