Status on feb 8, 2020
- To our knowledge, 22 Member States have implemented the so-called Quick Fixes, or at least part of the Council Directive (EU) 2018/1910 of 4 December 2018
-
The European Commission issues letters of notice to 14 Member States for failure to implement Quick Fixes. It is unclear to our knowledge what the reasons may be for a number of countries. One reason can be that a Member State did nt communicate its legislative changes to implement the Quick Fixes to the European Commission. The argumentation/reasoning for countries who did not or not yet fully the Council Directive 2018/1910 is obvious.
- While it is expected that many Member States may need to change their VAT retutn and/or EC Sales Listing, only few countries did so far,
| 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 | |
| ES | Approved | Approved on Feb 4, 2020 | 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 | 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 | ||
| PT | Draft | Administrative Ruling no. 30218/2020 was published on 3 February, | Link | ||
| RO | Approved | Draft legislation published on Dec 24 | 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 | 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 | ||
| 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 (Documentation intra-EU in national law) | Implementation delayed – Ministry of Finance issued guidance – Documentation of I/C supplies implemented in national legus;ation | Link | Link | Link |
| No Draft available | |||||
| CY | No draft yet | Information Leaflet has been issued on the Quick Fix for Call Off Stock | Link | ||
| GR | No draft yet | Draft expected in Novenber 2019 | |||
| IT | No draft yet | ??? Call-off stock regulations in place | Link | ||
