VAT rate changes for EU countries Jan 2020

[ldproduct]

We provide digital services to consumers in the EU. We therefore have to charge the rate of VAT applicable in the customer's own country.
When countries change their VAT rate it usually happens at midnight on New Years Eve which is the most annoying time for us to be changing our systems but hey what can you do.
More frustrating than that is that there is no definitive document or record of what the upcoming changes are going to be.
From what I can gather from various sites these are the proposed standard rate changes for Jan 1, 2020:

Croatia 25 -> 24
Greece 24 -> 22
Italy 22 -> 24.2
Lithuania 21 -> 18
Romania 19 -> 16

However, these are still listed as only 'proposals' and I guess might not happen. I'd rather not have to make the changes to our systems if they turn out not to be needed. We also need time to implement and test the changes.
Does anyone know if these changes are actually going to happen? How does everybody else manage this situation? Is there actually a plan of record that I just haven't found yet?

[les35]

I understand that B2C providers will be required to register for VAT in the Member States where they make sales, with no registration threshold. This is a consequence of Brexit.
(For B2B sales the General Rule applies, so you will continue with your UK VAT registration.)

You should be able to find information about VAT rates on the EU website.

[ldproduct]

Thanks Les. Brexit is a separate issue. I understand that MOSS registration will still be possible in that case.

The EU website only shows the current rates. It will show the new rates only after they are in effect, which doesn't help us much.

[Trevor S]

I agree with Les, Brexit could have an impact, before the rate changes. See HMRC guidance at: https://www.gov.uk/government/publications/vat-for-businesses-if-theres-no-brexit-deal/vat-for-businesses-if-theres-no-brexit-deal

My interpretation of this is that if we leave with no deal, the current UK MOSS arrangements end, and you will have the choice of:

• registering for VAT in every other member state that you have B2C customers in; or

• registering in the MOSS scheme of one of the other member states as any other business based outside the EU would

What will actually happen is far from certain, but it's a possibility that you'll need to be aware of and prepared for.