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Holistic overview of the implementation of the Quick Fixes – who did not implement yet? – Status April 21, 2020

Quick Fixes – general

The European Union were assumed to implement the so-called Quick Fixes per Jan 1, 2020. The Quick Fixes are:

  • #1 Conditions for applying the zero VAT rate to intra-Community supply of goods
  • #2 Call-Off Stock
  • #3 New rule for chain transactions
  • #4 Proof of intra-Community transport of goods

See All you need to know about the implementation of the Quick Fixes in the EU per Jan 1, 2020


Legislative acts

The Quick Fixes have been implemented through:

  • COUNCIL DIRECTIVE amending Directive 2006/112/EC as regards the harmonisation and simplification of certain rules in the value added tax system for the taxation of trade between Member States (link)
  • COUNCIL REGULATION amending Regulation (EU) No 904/2010 as regards the exchange of information for the purpose of monitoring the correct
    application of call-off stock arrangements (link)
  • COUNCIL IMPLEMENTING REGULATION amending Implementing Regulation (EU) No 282/2011 as regards certain exemptions for intra-Community
    transactions ((link)

While the Council Directive has to be implemented by the Member States in their national legis;ation to become effective/enforceable, the Counicil Implementing Regulation is enforceable as of Jan 1, 2020, even if not implemented in national legislation.

See also EU VAT Directive 2006/112/EU as effective Jan 1, 2020

The European Commission issues also in December 2019 explanatory notes on the implementation of the Quick Fixes. See European Commission published final version of the Explanatory Notes on Quick Fixes applicable as of Jan 1, 2020.

These were recently becoming available in the 23 languages of the EU (Explanatory Notes on “2020 Quick Fixes” now available in 23 official EU languages)


Status of Implementation per April 21, 2020

As per April 21, 2020, 22 out of 28 European Union Member States implemented the Quick Fixes. Poland, Portugal (Circular was isssued), Greece, Italy, Cyprus & Czech Republic did not yet implement the Quick Fixes.

See Quick Fixes implementation – overview of the transposition into national legislation in the EU Member States

See also Status on the implementation in the EU MS (status Feb 9, 2020)


Changes to the EC Sales Listings

As far as we can track, 8 EU Member States also updated their EC Sales Listing. See Updated EC Sales Listings issued in 7 EU Member States due to implementation of the Quick Fixes and Spain


Tools to check the EU VAT number of your customer – Free of charge

Click – Tool for mass validation of VAT numbers


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