Implementation of the EU VAT Quick Fixes by the EU Member States, status per Dec 30, 2019. The Quick Fixes will ba applicable as of Jan 1, 2020.
What we know so far:
- 15 countries have implemented the Quick Fixes, some countries like Belgium also issued a Circular
- Unclear whether official approval will be available in FR and PT by Jan 1, 2020
- 3 counties (CZ, PL, RO) will only implement the Quick Fixes in 2020, but effective as of Jan 1, 2020
- UK HMRC has issued details of changes to the VAT law on call-off stock arrangements
- GR and IT have no new legislation available
- European Commission has issued Explanatory Notes
| 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 | |
| EST | Approved | Published on Dec 18, 2019 | 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 | |
| NL | Approved | Published in the Official Gazette on Dec 27, 2019 | 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 | ||
| 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 | ||
| PL | Draft | Implementation delayed | Link | ||
| RO | Draft (?) | Published on profit.ro on Sept 25 – Expected to be finalized in Feb 2020 | Link | ||
| No Draft available | |||||
| CY | |||||
| 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 | ||
