Quick fixes have been implemented in Austria, Belgium, Bulgaria, Croatia, Denmark, Finland, Germany, Hungary, Lithuania, Malta and Slovenia.
| 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 | |||
| IMPLEMENTED | |||||
| AT | Approved | Tax reform 2019-2020 | Link | ||
| BE | Approved | Approved by Parliament on Oct 24, 2019, published in State Gazette on Nov 3, 2019 | Link | ||
| BG | Approved | Approved on Nov 20, 2019 | Link | ||
| CR | Approved | Approved on Nov 29, 2019 | Link | ||
| DK | Approved | Approved on Nov 28, 2019 | Link | Link | |
| FI | Approved | Approved on Nov 5, 2019 by the Parliament | Link | ||
| GE | Approved | Federal Council approved on Nov 29, 2019. | Link | ||
| HU | Approved | Bill qpproved by Parliament on July 12, 2019 | Link | ||
| LT | Approved | Approved on Oct 17, 2019 | Link | ||
| MT | Approved | Implemented in national legislation on Oct 4, 2019 | Link | Link | |
| SL | Approved | Published in the Official Gazette | Link | ||
| NOT YET IMPLEMENTED | |||||
| FR | Draft | Government presented Finance Bill 2020 incl. Quick Fixes | Link | ||
| IRL | Draft | Upcoming legislation | Link | ||
| NL | Draft | Draft legislation will be passed to the Parliament in the 3rd quarter of 2019 | Link | ||
| CZ | Draft | VAT Act amendment will definitely not be passed and published in the Collection of Laws by the end of 2019. | Link | Link | Link |
| Lux | Draft | Approved by Government Council (June 5, 2019) | Link | ||
| PL | Draft | Pending at Ministry of Finance (June 24, 2019) | Link | Link | |
| SK | Draft | legislative amendment to VAT law has been submitted to the Chamber of Deputies. | Link | ||
| RO | Draft (?) | Published on profit.ro on Sept 25 – Expected to be finalized in Feb 2020 | Link | ||
| GR | No draft yet | Draft expected in Novenber 2019 | |||
| IT | No draft yet | ??? Call-off stock regulations in place | Link | ||
| SW | No draft yet | Quick fixes may not imply a change to Swedish VAT law | Link | ||
| UK | No draft yet | No initiative has been taken yet due to Brexit uncertainty | |||
| ES | Public consultation | Comments should be submitted by 18 October 2019 | Link | Link | |
| CY | |||||
| EST | |||||
| LV | |||||
| PT | |||||
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