Update of the implementation of the EU VAT Quick Fixes into national legislation per Jan 1, 2020.
On Jan 2, 2020, seventeen Member States have translated the Quick Fixes into their national legislation, some countries only partially.
Major changes vs. prior update:
- European Commission issued final version of the Explanatory Notes.
- the Netherlands: official implementation of the Quick Fixes.
- France: Approval of the Finance law implemented Quick Fix on Call-Off Stock arrangements and Chain Transactions.
- UK Government/HMRC issued regulations Call-Off Stock arrangements and Chain Transactions applicable till UK leaves EU.
Below is an overview with the links to guidance documents and/or (draft) legislation per country.
| 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 | 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 | |
| FR | Approved | Law updated for Call-off and Chain transactions Dec 29, 2019 | 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 | Approved | 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 | ||
| UK | Call-off stock | HMRC have published details of changes to tax rules for call off stock arrangements between member states. | Link | ||
| Chain transactions | Changes to VAT for intra-EU chain transactions | Link | |||
| NOT YET IMPLEMENTED | |||||
| IRL | Draft | Upcoming legislation | Link | ||
| PT | Draft | Dec 19: Draft sent to the Assembly | Link | 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 | ||
| 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 | ||
