From January 1, 2020, a number of “quick repairs” (the “quick fixes”) will be carried out with regard to the current VAT system. This includes:
- a simplification for “call off stocks”;
- the introduction of the customer’s VAT identification number as a material condition for applying the 0% VAT rate for intra-Community supplies; and
- introduction of rules of evidence for intra-Community supplies;
a simplification of chain transactions.
In the article, we have discussed “quick fixes 2 to 4”. In summary, this concerns the new rules of evidence with regard to the proof of intra-Community supplies and thus of the application of the 0% VAT rate for intra-Community supplies.
Source: Iris Duinker, Klaas Dijkstra, LL.M., “New rules for proving intra-Community supplies: legal certainty at high costs”, VAT bulletin 2019/33, ep. 5 – May 2019, pp. 8 – 10.