EU VAT Committee – Minutes of the 113th meeting compared to Guidelines

The VAT Committee published the minutes of the 113th meeting, where they discussed the Quick Fix on Call Off Stock and the link to Fixed Establishments.

Information shared by the European Commission:
• Guidelines resulting from the Meetings of the VAT Committee: HERE
• Specific Guidelines on Quick Fixes (WP968): HERE
• Minutes of the 113th meeting: HERE

Comparison prepared by between specific guidelines & minutes of the VAT committee. PDF file can be found here: Comparison Guidelines vs 113th meeting v2019-09-05

Note: This overview is not from the European Commission , but prepared by We prepared this overview on the basis of information available on the public website of the VAT Committee. This overview represents the view and experience of the author and is a service made available by It is for information purposes only. Although the author went to great lengths to make sure the information is accurate and useful, users and readers should not act on the basis of any matter used or presented without considering appropriate professional advice.
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