EASYTAX, VAT fiscal representative
17 February 2020
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European Union – Clarification of the Scope of “Quick fixes”

The simplification measures introduced by “Quick fixes” only apply if the supplier has not established their business, or has no permanent facility, in the Member State the goods are transported to or dispatched from.

If a warehouse is owned (or leased) and directly managed by the supplier under their own means in the Member State where the warehouse is located, that warehouse is considered to be a permanent facility.

However, if this warehouse is not managed by the supplier under their own means or if these means are not actually present in the Member State where the warehouse is located, despite the warehouse being owned (or leased) by the supplier, it cannot be regarded as a permanent facility.

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