Overview of implementation status of the VAT quick fixes
The European Commission published a list transposition laws indicating the status of the implementation of the VAT Quick fixes in 2020.
Although the implementation date is 1 January 2020, certain jurisdictions seem to have missed this deadline according to the information published by the commission.
The table also includes links to national legislation with details on the domestic law implemented the EU changes.
You can access the status table and relevant legislation via the website of the European Commission.
As it happens with other legal provisions in EU VAT law, the VAT quick fixes must be transposed into domestic law to become effective. The legislative process and political status in each country may impact the implementation date planned at EU level.
The 4 EU VAT quick fixes introduced a number of simplifications at EU level. Marosa published a dedicated article for each of these ´fixes´:
- Evidence of intra-Community supplies
- Call-off stock simplification as from 2020
- VAT treatment of chain transactions. New rules to allocate the transport
- Customer´s VAT number on intra-Community supply. Revised importance
Contact Marosa to get assistance on how to benefit from the simplifications introduced in 2020.