EU – Overview (approved) Legislative changes as of Jan 1, 2020 (excl. VAT rate changes)

Overview Legislative changes: Status as of Jan 1, 2020
Country	Legislative status	Description	Implementation date	Link 1	Link 2
Austria	Approved	Marketplaces	Jan 1, 2020	Link
EU	Approved	Quick Fixes Call Off Stock	Jan 1, 2020	Link	Link
EU	Approved	Quick Fixes Proof of Intra-EU supplies	Jan 1, 2020	Link
EU	Approved	Quick Fixes Chain supplies	Jan 1, 2020	Link
EU	Approved	Quick Fixes Customer EU VAT number	Jan 1, 2020	Link
France	Approved	Marketplaces	Jan 1, 2020	Link
Norway	Approved	SAF-T Implementation (upon request)	Jan 1, 2020	Link
EU	Approved	E-Commerce package	Jan 1, 2021	Link
Portugal	Approved	Certified billing software – new invoicing processing and mandatory storage rules for domestic entities	Jan 1, 2020	Link
Poland	Approved	White list of VAT taxpayers	Sept 1, 2019 – Jan 1, 2020	Link	Link
Poland	Approved	Mandatory split payment for selected transactions	Sept 1, 2019 – Jan 1, 2020	Link	Link
UK	Approved	Brexit	Jan 31, 2020	Link
Romania	Approved	VAT Split payment repealed	Feb 1, 2020	Link
Poland	Approved	Amendments to VAT SAFT file	April 1, 2020	Link
Italy	Approved	E-invoicing to San Marino	July 1, 2020
Portugal	Approved	Certified billing software – new invoicing processing and mandatory storage rules for non-established entities	Jan 1, 2021	Link