VAT Quick Fixes Implementation in Germany – An Overview

Journal
Prätzler, R.C.
European Union; Germany
International VAT Monitor 2020 (Volume 31), No. 1
PriceUSD 45

The “quick fixes” for intra-Community trade in the European Union, adopted in 2018, have to be implemented by the Member States before 31 December 2019 so that they can become applicable as of 1 January 2020. In this article, the author describes the German approach taken for their implementation and focuses on important deviations from current practice and the rules of the VAT Directive.