Last update: May 12, 2021
For further information on what will change per July 1, 2021, click HERE
For the consolidated version of the EU VAT Directive, including the new rules applicable as of 1 July 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 | Approved | Link |
| Belgium | Approved | Link |
| Bulgaria | Approved | Link |
| Croatia | Approved | Link |
| Cyprus | ?? | Link |
| Czech Republic | Approved by the Chamber of Deputies? | Link |
| Denmark | Approved | Link |
| Estonia | Approved | Link |
| Finland | On the agenda to implement | Link |
| France | Included in draft Budget 2021 | Link |
| Germany | Approved | LInk |
| Greece | ?? | Link |
| Hungary | Included in draft Budget 2021 | Link |
| Ireland | Guidance issued | Link |
| Italy | Approved | Link |
| Latvia | ?? | Link |
| Lithuania | Approved | Link |
| Luxembourg | Approved | Link |
| Malta | Approved | Link |
| Netherlands | Approved | Link |
| Poland | Approved | Link |
| Portugal | Approved | Link |
| Romania | Registration OSS opened – Law approved? | Link |
| Slovakia | Implemented | Link |
| Slovenia | Approved | Link |
| Spain | Approved | Link |
| Sweden | Approved | 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"
- ECJ Rules Non-Transactional Profit Adjustments by Principal Are VAT-Applicable Services in Arcomet Case
- Understanding VAT Implications on Transfer Pricing: Insights from Arcomet Case C-726/23
- VAT Implications on Transfer Pricing Adjustments: Insights from Acromet Towercranes Case
- CJEU Ruling: Transfer Pricing Adjustments Impact VAT in Arcomet Case (C-726/23)
- EU Court of Justice Rules Transfer Pricing Payments Subject to VAT in Arcomet Case
