This survey is launched in the context of a recent initiative of the EU VAT Forum to collect feedback on the implementation of the VAT “Quick-Fixes” directive (applicable since January 2020) regarding:
- Call-off stock arrangements in another Member State and possible simplification of VAT registration;
- Chain transactions: to which sale to attribute the transport and the VAT exemption;
- The customer’s VAT number as proof of exemption for an intra-Community supply;
- Proof of intra EU supplies
All companies that sell or buy goods in the EU and are involved in cross-border transactions may be affected by one of the situations covered by the “quick-fixes”. These companies would therefore have an interest in participating to this survey.
The survey can be accessed by clicking on the following link: survey
This survey is open until 18 March 2022, and is available in English and French.