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Overview of legislative changes in the EU as of 1 October 2020 – lots of “uncertainties”

Several EU countries have implemented new rules and/or administrative requirements relating to VAT. These vary from new reporting requirements (such as JPK-VAT filing in Poland) to electronic invoicing requirements.

We list the key changes and proposals below, which are known on 1 October 2020.

Overview Legislative changes as of  Oct 1, 2020
Country Description Implementation date Link 1 Link 2
APPROVED
Greece MyData Oct 1, 2020 Link
Poland Implementation of JPK_VAT Oct 1, 2020 Link  
Italy E-invoicing new XML requirement for FatturaPA As of Oct 1, 2020 Link  
Germany B2G invoicing at Federal level Nov 27, 2020 Link
EU/UK Brexit Jan 1, 2021 Link
Poland SLIM Package Jan 1, 2021 Link
Portugal Mandatory B2G E-invoicing for large enterprises Jan 1, 2021 Link  
Portugal Certified billing software – new invoicing processing and mandatory storage rules for non-established entities Jan 1, 2021 Link
Portugal New Unique ID Number and QR Code Regulations Jan 1, 2021 Link
EU E-Commerce package July 1, 2021 Link Link
DRAFT / PROPOSED
Italy Pre-Completed VAT Returns Jan 1, 2021 Link Link
Romania Electronic information transfer system between legal entities and ANAF – SAF-T at the end of 2020 Jan 1, 2021 Link
Hungary SAF-T Jan 1, 2021 Link
Poland Platform for the exchange of invoices between entrepreneurs 2021? Link
Czech Republic Generalized Reverse-Charge 2021? Link Link
Poland B2B electronic invoices for VAT clearance 2021/2022? Link
Poland B2B E-Invoicing 2021 Link
Serbia B2B E-Invoicing 2021 Link
Poland B2B electronic invoices for VAT clearance 2021/2022? Link
France B2B E-Invoicing/Real Time reporting (?) 2023-2025 Link
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