The list of countries who implemented/approved legislation include Austria, Belgium, Bulgaria, Croatia, Denmark, Finland, Germany, Hugary, Lithuania, Malta and Slovenia.
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 | |||
IMPLEMENTED | |||||
AT | Approved | Tax reform 2019-2020 | Link | ||
BE | Approved | Approved by Parliament on Oct 24, 2019, published in State Gazette on Nov 3, 2019 | Link | ||
BG | Approved | Approved on Nov 20, 2019, published in the Official Gazette on Dec 6 | Link | ||
CR | Approved | Approved on Nov 29, 2019 | Link | ||
DK | Approved | Approved on Nov 28, 2019 | Link | Link | |
FI | Approved | Approved on Nov 5, 2019 by the Parliament | Link | ||
GE | Approved | Federal Council approved on Nov 29, 2019. | Link | ||
HU | Approved | Bill qpproved by Parliament on July 12, 2019 | Link | ||
LT | Approved | Approved on Oct 17, 2019 | Link | ||
MT | Approved | Implemented in national legislation on Oct 4, 2019 | Link | Link | |
SL | Approved | Published in the Official Gazette | Link | ||
NOT YET IMPLEMENTED | |||||
FR | Draft | Government presented Finance Bill 2020 incl. Quick Fixes | Link | ||
IRL | Draft | Upcoming legislation | Link | ||
NL | Draft | Draft legislation will be passed to the Parliament in the 3rd quarter of 2019 | Link | ||
CZ | Draft | VAT Act amendment will definitely not be passed and published in the Collection of Laws by the end of 2019. | Link | Link | Link |
Lux | Draft | Approved by Government Council (June 5, 2019) | Link | ||
PL | Draft | Pending at Ministry of Finance (June 24, 2019) | Link | ||
SK | Draft | legislative amendment to VAT law has been submitted to the Chamber of Deputies. | Link | ||
RO | Draft (?) | Published on profit.ro on Sept 25 – Expected to be finalized in Feb 2020 | Link | ||
GR | No draft yet | Draft expected in Novenber 2019 | |||
IT | No draft yet | ??? Call-off stock regulations in place | Link | ||
SW | No draft yet | Quick fixes may not imply a change to Swedish VAT law | Link | ||
UK | No draft yet | No initiative has been taken yet due to Brexit uncertainty | |||
ES | Public consultation | Comments should be submitted by 18 October 2019 | Link | Link | |
CY | |||||
EST | |||||
LV | |||||
PT |