Implementation of Quick Fixes – Status in the EU Member States (Status Oct 8, 2019)

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. Hungary seems to be the only country today who approved the legislation on Quick Fixes. The EU has issued Draft Explnatory Notes which will be subject to change.

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	Link
#3 New rule for chain transactions			Link
#4 Proof of intra-Community transport of goods			Link
Draft Explanatory Notes			Link
Country	Status		Link
BE	Draft	Approved by Council of Ministers on July 5, 2019	Link
CZ	Draft		Link	Link
DK	Wait for draft	Minister of Taxation to make a proposal	Link
FR	Draft	Government presented Finance Bill 2020 incl. Quick Fixes	Link
GE	Draft	German Parliament approved the draft law (July 31, 2019)	Link
HU	Approved	Bill qpproved by Parliament on July 12, 2019	Link
IT	???	??? Call-off stock regulations in place	Link
Lux	Draft	Approved by Government Council (June 5, 2019)	Link
NL	Expected draft	Draft legislation will be passed to the Parliament in the 3rd quarter of 2019	Link
PL	Draft	Pending at Ministry of Finance (June 24, 2019)	Link
RO	Draft (?)	Published on profit.ro on Sept 25	Link
SK	Draft		Link

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