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UK implements EU VAT ‘quick fixes’

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HMRC has published legislation and guidance for UK implementation of the EU’s VAT ‘quick fixes’ with effect from 1 January 2020. These changes, adopted by the EU in December 2018, are intended to improve the day-to-day functioning of the current VAT system as an interim measure pending eventual introduction of the proposed definitive EU VAT regime.

These ‘quick fixes’ involve:

  • introducing uniform VAT treatment of intra-EU chain transactions and zero-rated goods (see, implemented in the UK by the Value Added Tax (Place of Supply of Goods) (Amendment) Order, SI 2019/1507;
  • introducing uniform VAT treatment of call-off stock arrangements between EU member states (see, implemented in the UK by a draft Finance Bill clause, with ‘force of law’ paragraphs added to HMRC’s VAT Notice 725 pending passage of the Finance Bill; and
  • introducing the requirement for VAT-registered customers to provide suppliers with their VAT registration number and documentary proof of supply in order to benefit from VAT zero-rating for intra-EU supplies of goods, implemented in the UK by the Value Added Tax (Amendment) (No. 2) Regulations, SI 2019/1509.

The European Commission has also published a set of explanatory notes entitled EU VAT changes in respect of call-off stock arrangements, chain transactions and the exemption for intra-Community supplies of goods (2020 quick fixes). See

Issue: 1470
Categories: News