On 4 December 2018, the ECOFIN adopted the so-called Quick Fixes, to operate as of 1 January 2020. The Quick Fix on intra-Community supplies of goods sees the purchaser’s VAT-ID-No. of another Member State than the Member State of departure as being a mandatory requirement for zero-rating. This will also apply to intra-Community transfers of goods, which are deemed to be supplies of goods. However, the VAT Directive does not stipulate input VAT deduction from intra-Community transfers of goods subject to VAT. Therefore, many business transactions, entered into in accordance with Art. 17 para 2 of the VAT Directive, which are usually outside the scope of VAT, are now threat-ened with a definitive VAT burden, if the requirements of the Article can no longer be met.