On 4 December 2018 the Council of the European Union adopted a legislative package –the 2020 VAT Quick Fixes – in relation to certain modifications in the field of VAT and intra-Community trade. While waiting for the VAT definitive system to come and in line with the VAT action Plan adopted by the European Commission on 7 April 2016, these legislative changes are aimed at harmonizing and simplifying intra-Community trade of goods with a view to reducing administrative burdens for businesses and at tackling VAT fraud. The Member States of the European Union should have transposed the quick fixes into their domestic legislation by 1 January 2020. The 4 quick fixes are the following:
