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Quick Fixes implementation in the EU – 11 countries implemented legislation (status Dec 8, 2019)

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

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