VAT Quick Fixes Implementation in Germany – An Overview

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.