VAT “Quick Fixes” – Draft Explanatory Notes published
In the run-up to 1 January 2020, the date of entry into force of Council Directive (EU) 2018/1910, Council Implementing Regulation (EU) 2018/1912, and Council Regulation (EU) 2018/1909, the EU Commission services is in the process of preparing Explanatory Notes which are intended to clarify...