The EU Member States need to implement the Quick Fixes into their national legislation by Jan 1, 2020 at the latest.
Below is an overview of the countries that already issued draft legislation in their country. Countries include Belgium, Czech Republic, Germany, Luxembourg. Poland and Slovakia.
If you are aware of other countries who have issued draft or implemented legislation on Quick Fixes, please send an e-mail to [email protected] or directly to our contributor Luc ( [email protected] )
We will update the overview at a regular basis.
Thanks in advance for your co-operation.
| 4 Quick Fixes | ||||
| #1 Conditions for applying the zero VAT rate to intra-Community supply of goods | Link | |||
| #2 Call-Off Stock | Link | |||
| #3 New rule for chain transactions | Link | |||
| #4 Proof of intra-Community transport of goods | Link | |||
| Country | Status | Link | ||
| Belgium | Draft | Approved by Council of Ministers on July 5, 2019 | Link | |
| Czech Republic | Draft | Link | ||
| Germany | Draft | German Parliament approved the draft law (July 31, 2019) | Link | |
| Luxembourg | Draft | Approved by Government Council (June 5, 2019) | Link | |
| Poland | Draft | Pending at Ministry of Finance (June 24, 2019) | Link | |
| Slovakia | Draft | Link | ||
Latest Posts in "European Union"
- Roadtrip through ECJ Cases – Focus on ”VAT Grouping” (Art. 11 of EU VAT Directive)
- VAT Concepts Explained: Exemptions vs zero‑rating (and the hidden cost of exemption)
- EU adopts 20th package of sanctions against Russia
- Transfer Pricing and VAT: Navigating Overlaps, Risks, and Key ECJ Case Law for Multinationals
- Preliminary Questions on VAT Transfer of a Going Concern in Real Estate Transactions in the Netherlands
