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VAT legislative changes as of May 1, 2020 excluding COVID-19 measures

Overview Legislative changes: Status as of May 1, 2020
Country Legislative status Description Implementation date Link 1 Link 2
Greece Draft MyData and E-Invoicing As of June 1, 2020 Link
Poland Approved Implmentation of JPK_VAT July 1, 2020 Link  
Poland Approved New VAT matrix July 1, 2020 Link  
Italy Draft Pre-Completed VAT Returns July 1, 2020 Link
Italy Approved E-invoicing new XML requirement for FatturaPA Oct 1, 2020 Link
Germany Approved B2G invoicing at Federal level Nov 27, 2020 Link
EU Approved E-Commerce package Jan 1, 2021 Link
Portugal Approved Mandatory B2G E-invoicing for large enterprises Jan 1, 2021 Link  
UK Brexit Jan 1, 2021  
Portugal Approved Certified billing software – new invoicing processing and mandatory storage rules for non-established entities Jan 1, 2021 Link
Romania Draft Electronic information transfer system between legal entities and ANAF – SAF-T at the end of 2020 Jan 1, 2021 Link
Hungary Draft SAF-T Jan 1, 2021 Link
Portugal Draft VAT invoice series number pre-clearance – The unique number, UUID, must be accompanied by a QR Code on the printed version of any invoice. Jan 1, 2021 LInk
Portugal Draft B2G E-Invoicing for SME’s Jan 1, 2021 Link
Poland Draft B2B E-Invoicing 2021 Link
Greece Draft B2G E-Invoicing Link
Romania Draft B2G E-Invoicing Link
Serbia Draft B2B E-Invoicing 2021 Link
Czech Republic Draft Generalized Reverse-Charge 2020? Link Link

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