On 7 December 2018, an amending directive and two amending regulations were published in the Official Journal of the EU regarding VAT quick-fixes approved earlier in the year. The quick fixes introduce adjustments to the EU's VAT rules in order to fix specific issues, including simplified and uniform treatment for call-off stock arrangements, VAT ID number requirements to benefit from a VAT exemption on intra-EU supplies, and uniform criteria for the treatment of chain transactions. The amend…