On 4 December 2018, the ECOFIN adopted the so-called Quick Fixes, to oper-ate as of 1 January 2020. In the KMLZ Newsletter 01/2019, we introduced the new regulations for intra-Community supplies. This newsletter follows on from the changes to the documentary evidence that will also come into force on 1 January 2020. In future, sec 45a para 1 of the Council Implementing Regula-tion will contain a presumption rule in favour of the taxable person. The respec-tive tax authorities may rebut the presumption. In principle, the new regulation applies uniformly and directly throughout the EU.

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.

Some people might use their free time over Christmas and the turn of the year to go to the mountains or perhaps book their next summer holiday. The man on the street will not worry about the VAT. However, those interested in VAT might ask themselves whether their travel agency charges them VAT at the standard rate or at the reduced rate, or whether the margin scheme applies. In any case, the ECJ recently dealt with these and other exciting issues concerning the travel industry in the legal case Alpenchalets Resort and Skarpa Travel.