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 | ||
