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