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Finance Bill 2020 implements EU E-commerce and Quick Fixes Directive

French government presented the Finance Bill for 2020 (the Bill) (projet de loi de finances pour 2020).

The Bill implements the Council Directive (EU) 2017/2455 of 5 December 2017 amending the EU VAT Directive 2006/112 and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods.

Council Directive (EU) 2018/1910 of 4 December 2018 on the Quick Fixes will be transposed into the domestic law as from 1 January 2020 – see art. 10.

Source Assemblee Nationale (In French)