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 | |
