The Quick fixes have beem implemented into national legislation by 13 countries (Austria, Belgium, Bulgaria, Croatia, Denmark, Finland, Germany, Hungary, Lithuania, Luxembourg, Malta, Slovakia, Slovenia).
HMRC in the UK has issued guidance on the call-off stock.
In the Netherlands, the Parliament approved the legislation, remaining step is the publication in the Official Gazette.
Czech Republic and Romania announced their legislation will only be updated in 2020.
| 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 | ||||
| Explanatory Notes (Final) | 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 | 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 | 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 | A[[rpved | Published in the Official Gazette on Dec 6, 2019 | Link | ||
| MT | Approved | Implemented in national legislation on Oct 4, 2019 | Link | Link | |
| SK | Approved | legislative amendment to VAT law has been agreed by the Parliament | 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 | First Chamber (”Eerste Kamer”) approved the Quick Fixes on Dec 17, 2019 | Link | ||
| PL | Draft | Implementation delayed | Link | ||
| PT | Draft | Dec 19: Draft sent to the Assembly | Link | ||
| ES | Public consultation | Comments should be submitted by 18 October 2019 | Link | Link | |
| SPECIAL CASES | |||||
| UK | Only for call-off stock | HMRC have published details of changes to tax rules for call off stock arrangements between member states. | 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 | |||||
| SW | No draft yet | Quick fixes may not imply a change to Swedish VAT law | Link | ||
