VATupdate
VAT

Update from VATupdate.com – Status implementation of the Quick Fixes in the EU MS (Nov 27, 2019)

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
AT Approved Tax reform 2019-2020 Link
BE Draft Approved by Parliament on Oct 24, 2019 Link
BG Approved Approved on Nov 20, 2019 Link
CR
CY
CZ Draft Link Link
DK Draft Proposal has been put forward by Denmark for the implementation on October 2, 2019
Link
ES Public consultation Comments should be submitted by 18 October 2019 Link Link
EST
FI Proposal Discussed in Parliament Link
FR Draft Government presented Finance Bill 2020 incl. Quick Fixes Link
GE Draft German Parliament approved the draft law (July 31, 2019). Federal Council to approve on Nov 29, 2019. Link Link Link
GR Draft expected in Novenber 2019
HU Approved Bill qpproved by Parliament on July 12, 2019 Link
IRL Draft Upcoming legislation Link
IT ??? ??? Call-off stock regulations in place Link
LT
Lux Draft Approved by Government Council (June 5, 2019) Link
LV
MT Approved Implemented in national legislation on Oct 4, 2019 Link 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
PT
RO Draft (?) Published on profit.ro on Sept 25 – Expected to be finalized in Feb 2020 Link
SK Draft legislative amendment to VAT law has been submitted to the Chamber of Deputies. Link
SL Approved Published in the Official Gazette Link
SW No draft yet Quick fixes may not imply a change to Swedish VAT law Link
UK No initiative has been taken yet due to Brexit uncertainty