| 4 Quick Fixes | ||||||
| #1 Conditions for applying the zero VAT rate to intra-Community supply of goods | Link | |||||
| #2 Call-Off Stock | Link | Link | ||||
| #3 New rule for chain transactions | Link | |||||
| #4 Proof of intra-Community transport of goods | Link | |||||
| Draft Explanatory Notes | Link | |||||
| Country | Status | Link | ||||
| AT | Approved | Tax reform 2019-2020 | Link | |||
| BE | Draft | Approved by Parliament on Oct 24, 2019 | Link | |||
| BG | Approved | Approved on Nov 20, 2019 | Link | |||
| CR | ||||||
| CY | ||||||
| CZ | Draft | Link | Link | |||
| DK | Draft | Proposal has been put forward by Denmark for the implementation on October 2, 2019 |
|
|||
| ES | Public consultation | Comments should be submitted by 18 October 2019 | Link | Link | ||
| EST | ||||||
| FI | Proposal | Discussed in Parliament | Link | |||
| FR | Draft | Government presented Finance Bill 2020 incl. Quick Fixes | Link | |||
| GE | Draft | German Parliament approved the draft law (July 31, 2019). Federal Council to approve on Nov 29, 2019. | Link | Link | Link | |
| GR | Draft expected in Novenber 2019 | |||||
| HU | Approved | Bill qpproved by Parliament on July 12, 2019 | Link | |||
| IRL | Draft | Upcoming legislation | Link | |||
| IT | ??? | ??? Call-off stock regulations in place | Link | |||
| LT | ||||||
| Lux | Draft | Approved by Government Council (June 5, 2019) | Link | |||
| LV | ||||||
| MT | Approved | Implemented in national legislation on Oct 4, 2019 | Link | Link | ||
| NL | Expected draft | Draft legislation will be passed to the Parliament in the 3rd quarter of 2019 | Link | |||
| PL | Draft | Pending at Ministry of Finance (June 24, 2019) | Link | |||
| PT | ||||||
| RO | Draft (?) | Published on profit.ro on Sept 25 – Expected to be finalized in Feb 2020 | Link | |||
| SK | Draft | legislative amendment to VAT law has been submitted to the Chamber of Deputies. | Link | |||
| SL | Approved | Published in the Official Gazette | Link | |||
| SW | No draft yet | Quick fixes may not imply a change to Swedish VAT law | Link | |||
| UK | No initiative has been taken yet due to Brexit uncertainty | |||||
Latest Posts in "European Union"
- Does a Subsidiary Create a Fixed Establishment for VAT? Insights from Dong Yang Electronics Ruling
- CJEU’s Titanium Ltd Ruling: Redefining Fixed Establishment for Cross-Border VAT in the EU
- EU Parliament Proposes 200 Amendments to Modernize VAT and Tax Rules for Financial Sector
- VAT Concepts Explained: Bad Debt Relief and VAT Credit Notes
- Commission welcomes selection of Lille as seat for EU Customs Authority
