From this month of January 2020, the VAT on intra-community trade in goods will be simpler and more harmonized according to Directive 2018/1910, which has entered into force on January 1 in all the States of the European Union.
Thus, the so-called Quick Solutions or Quick Fixes are launched, four measures that are intended to be temporary until the Common VAT System is modified on the basis of a tax system at the destination, which is expected to enter into force in July 2022, in case the unanimous approval by all EU member states is not delayed. These measures affect: reserve or call-off-stock, chain operations, NIF VAT and proof of intra-community transport.
The VAT Directive has since this month of January a new article. 36.bis, which regulates the taxation of these sales when there are three parties involved, the goods are transported from one State to another and that movement is carried out directly from the first supplier to the operator that occupies the last part of the chain. The standard will benefit companies that are dedicated to the international sale of goods “.