Last update: Dec 27, 2020
For further information on what will change per July 1, 2021, click HERE
| Country | Status | Links |
| EU | ||
| European Union | Implemented, applicable as of July 1, 2021 | Legal framework in the EU |
| Implementing regulation | ||
| Postponement to July 1, 2021 | ||
| Austria | Not started yet | |
| Belgium | Public consultation finished | Link |
| Bulgaria | Approved | Link |
| Croatia | Part of Budget 2021 | Link |
| Cyprus | Not started yet | |
| Czech Republic | Not started yet | |
| Denmark | Not started yet | |
| Estonia | Not started yet | |
| Finland | Implemented | Link |
| France | Included in draft Budget 2021 | Link |
| Germany | Included in draft Budget 2022 | LInk |
| Greece | Not started yet | |
| Hungary | Included in draft Budget 2021 | Link |
| Ireland | Guidance issued | Link |
| Italy | Not started yet | Link |
| Latvia | Proposal | Link |
| Lithuania | Implemented | Link |
| Luxembourg | Implemented | Link |
| Malta | Implemented | Link |
| Netherlands | Proposal issued | Link |
| Poland | Draft issued | Link |
| Portugal | Included in draft Budget 2021 | Link |
| Romania | Not started yet | |
| Slovakia | Implemented | Link |
| Slovenia | Not started yet | |
| Spain | Draft issued | Link |
| Sweden | Not started yet | LInk |
| Non-EU | ||
| Norway | Removal threshold | LInk |
| Switzerland | VAT regulation issued | Link |
| United Kingdom | Changes per Jan 1, 2021 | Link |
Latest Posts in "European Union"
- EU Council Approves Customs Duty Cuts on Ukrainian Agri-Food Products
- EC Report: Three EU Countries Account for 75% of VAT Rate Deviations
- EU Report Reveals Major Disparities in VAT Rate Exception Applications
- Roadtrip through ECJ Cases – Focus on Place of Supply of Intra-Community Acquisitions – ”Triangulation” (Art. 42)
- Briefing document & Podcast: C-536/08 (X) and C-539/08 (Facet Trading) – No deduction on Intra-EU acquisitions taxed at the MS of identification of the purchaser, instead of the destination
