VATLive > Blog > Europe > EU warns 14 states on Four Quick Fixes delay

EU warns 14 states on Four Quick Fixes delay

  • Jan 28, 2020 | Richard Asquith

The European Commission has warned 14 states on their failure to implement the VAT four quick fixes by 1 January 2020. The countries are: Belgium; Cyprus; Czech Republic; Denmark; France; Greece; Italy; Luxembourg; Poland; Portugal: Romania; Slovakia; Spain; and UK.

The warning comes in the form of a formal notice. The states have two months to respond and implement the new measures. These cover four changes to B2B cross-border transactions:

Quick fix

Topic What's changing

Call-off stock

Harmonising and reducing the obligation to VAT register on stock holdings held with a customer in another EU member state. 

Chain transactions

Clarifying the pan-EU VAT rules on supply chain transactions and VAT zero-rating to provide businesses with certainty on their obligations. 

Proof of cross-border transportation

Harmonising the proof of transport document rules for zero-rating intra- community supplies. 

Valid Customer VAT number

Obliging suppliers to obtain a customers’ VAT number, and list it on the sales invoices, as a new substantive condition for zero-rated intra-community supplies. 

VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He is part of the European leadership team which won International Tax Review's 2020 Tax Technology Firm of the Year. Richard trained as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.
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