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EU VAT Quick Fixes – Status on the implementation in the EU MS (status Feb 9, 2020)

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