Some highlights:
- 19 Member States implemented the Quick Fixes into their national legislation
- Versus previous update, UKm Latvia and Sweden implemented the Quick Fixes
- European Commission issued fonal version of the Explanatory Notes
- Poland (Ministry of Finance) issued guidance on how taxpayers could appy or not the Quick Fixes
- Belgium issued new version of the EC Sales Listing to cope with the consequences of the Quick Fixes
All you need to know about the implementation of the Quick Fixes in the EU per Jan 1, 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 | New EC Sales Listing | |
| 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 | ||
| LV | Approved | 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 | ||
| SW | Approved | Quick fixes implemented in Swedish VAT law | Link | ||
| UK | Approved | HMRC have published details of changes to tax rules for call off stock arrangements between member states. | Link | ||
| NOT YET IMPLEMENTED | |||||
| IRL | Draft | Regulation announced on the implementation of the Quick Fixes | 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 – Ministry of Finance issued guidance | Link | Link | |
| RO | Draft | Draft legislation published on Dec 24 | Link | ||
| No Draft available | |||||
| CY | |||||
| GR | No draft yet | ||||
| IT | No draft yet | ??? Call-off stock regulations in place | Link | ||
