Tax authorities issued guidelines on the implementation of Quick Fixes

Guidelines incl examples:

BOI-TVA-CHAMP-10-10-40-10 : Taxable transactions due to their nature – Deliveries of tangible movable property

BOI-TVA-CHAMP-10-10-40-20 : Taxable transactions due to their nature – Intra-community acquisitions of tangible movable property

BOI-TVA-CHAMP-20-30 : Place of intra-community acquisitions of tangible movable property

BOI-TVA-CHAMP-20-40 : Intra-Community triangular transactions relating to tangible movable property

BOI-TVA-CHAMP-30-20-10 : Intra -community supplies of exempt goods

BOI-TVA-DECLA-20-30-30 : Tax regimes and reporting and accounting obligations – Reporting obligations and formalities – Special obligations and formalities – Monitoring measures for the movement of goods

Source Bofip

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