argomento: News del mese - Diritto Internazionale e Comunitario

Articoli Correlati: VAT

On October 2, 2018, Ecofin approved a series of operational simplification measures for intra-Community trade already proposed by the European Commission to facilitate the introduction of the new definitive VAT regime (quick fixes). The quick fixes, or quick solutions, concern the simplification of the provisions relating to the call-off stock regime, the assignment of the buyer’s VAT identification number (which from formal requirement becomes a substantial condition for the exemption of the intra-EU sale of goods), the simplification of chain operations and the harmonization of rules relating to evidence of intra-Community transport of goods for the purposes of VAT exemption. The application of the new rules - aimed at reducing compliance costs and strengthening legal certainty for businesses - should start in 2020.