Jeremy Woolf asks whether the four VAT ‘quick fixes’ for cross-border supplies of goods may not be simple to apply in practice
As outlined in Rob Janering’s article in July, four VAT ‘quick fixes’ for cross-border supplies of goods are due to come into force on 1 January 2020. That article helpfully provides the background to the proposed changes. Although not binding, the European Commission has provided some guidance on its views on these provisions in Working Paper 968 published on 15 May 2019. Some draft Explanatory Notes were also discussed at the September meetings of the EC VAT Expert Group (being representatives from business) and the Group for the Future of VAT (being representatives of the member states).