Thursday, February 6, 2020
The European Commission has launched infringement proceedings against 14 member states for failing to implement the so-called value-added tax quick fixes.
The VAT quick fixes were included in Council Directive (EU) 2018/1910 of December 4, 2018. They are intended to simplify VAT compliance for businesses and strengthen and harmonize existing EU rules ahead of the introduction of more comprehensive reforms to EU VAT law scheduled for 2021.
The four short-term measures provide:
According to the Commission's list of infringement decisions dated January 24, 2020, the following member states have been issued with letters of formal notice for deficiencies in implementing the directive: Belgium, Cyprus, the Czech Republic, Denmark, Greece, Spain, France, Italy, Luxembourg, Poland, Portugal, Romania, Slovenia, and the United Kingdom.
The letter of formal notice is the first step in EU infringement proceedings against a member state. National governments are required to respond to this notice within two months or the matter will be escalated.