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 |
