Luxembourg now also approved the implementation of the Quick Fixes effective Jan 1, 2020. Czech Republic and Romania announced that approval is only expected in 2020.
The list of countries who implemented/approved legislation include Austria, Belgium, Bulgaria, Croatia, Denmark, Finland, Germany, Hungary, Lithuania, Luxembourg, 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, published in the Official Gazette on Dec 6 | 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 | ||
| Lux | Draft | Published in the Official Gazette on Dec 6, 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 | ||
| PL | Draft | Implementation delayed | Link | ||
| SK | Draft | legislative amendment to VAT law has been submitted to the Chamber of Deputies. | Link | ||
| ES | Public consultation | Comments should be submitted by 18 October 2019 | Link | Link | |
| APPROVAL ONLY EXPECTED IN 2020 | |||||
| CZ | Draft | VAT Act amendment will definitely not be passed and published in the Collection of Laws by the end of 2019. | Link | ||
| RO | Draft (?) | Published on profit.ro on Sept 25 – Expected to be finalized in Feb 2020 | Link | ||
| No Draft available | |||||
| CY | |||||
| EST | |||||
| GR | No draft yet | Draft expected in Novenber 2019 | |||
| IT | No draft yet | ??? Call-off stock regulations in place | Link | ||
| LV | |||||
| PT | |||||
| 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 | |||
