Amendments to the VAT systems of EU Member States on 1 January 2013

On 1 January 2013, the Member States of the European Union must have transposed into their national VAT Acts the new rule on the place of supply of long-term hiring of means of transport and the provisions contained in the Second Invoicing Directive. In this overview, the Editors give an overview of the state of the transposition process in the individual Member States at the beginning of November 2012.