diff --git a/dlt/common/data_writers/escape.py b/dlt/common/data_writers/escape.py
index e812afdaf1..e047778e3d 100644
--- a/dlt/common/data_writers/escape.py
+++ b/dlt/common/data_writers/escape.py
@@ -167,4 +167,12 @@ def format_datetime_literal(v: pendulum.DateTime, precision: int = 6, no_tz: boo
         timespec = "milliseconds"
     elif precision < 3:
         timespec = "seconds"
-    return v.isoformat(sep=" ", timespec=timespec)
+    return "'" + v.isoformat(sep=" ", timespec=timespec) + "'"
+
+
+def format_bigquery_datetime_literal(
+    v: pendulum.DateTime, precision: int = 6, no_tz: bool = False
+) -> str:
+    """Returns BigQuery-adjusted datetime literal by prefixing required `TIMESTAMP` indicator."""
+    # https://cloud.google.com/bigquery/docs/reference/standard-sql/lexical#timestamp_literals
+    return "TIMESTAMP " + format_datetime_literal(v, precision, no_tz)
diff --git a/dlt/common/destination/capabilities.py b/dlt/common/destination/capabilities.py
index 286a295e93..8432f8b544 100644
--- a/dlt/common/destination/capabilities.py
+++ b/dlt/common/destination/capabilities.py
@@ -9,6 +9,7 @@
     DestinationLoadingWithoutStagingNotSupported,
 )
 from dlt.common.utils import identity
+from dlt.common.pendulum import pendulum
 
 from dlt.common.arithmetics import DEFAULT_NUMERIC_PRECISION, DEFAULT_NUMERIC_SCALE
 from dlt.common.wei import EVM_DECIMAL_PRECISION
@@ -32,6 +33,7 @@ class DestinationCapabilitiesContext(ContainerInjectableContext):
     supported_staging_file_formats: Sequence[TLoaderFileFormat] = None
     escape_identifier: Callable[[str], str] = None
     escape_literal: Callable[[Any], Any] = None
+    format_datetime_literal: Callable[..., str] = None
     decimal_precision: Tuple[int, int] = None
     wei_precision: Tuple[int, int] = None
     max_identifier_length: int = None
@@ -61,6 +63,8 @@ class DestinationCapabilitiesContext(ContainerInjectableContext):
     def generic_capabilities(
         preferred_loader_file_format: TLoaderFileFormat = None,
     ) -> "DestinationCapabilitiesContext":
+        from dlt.common.data_writers.escape import format_datetime_literal
+
         caps = DestinationCapabilitiesContext()
         caps.preferred_loader_file_format = preferred_loader_file_format
         caps.supported_loader_file_formats = ["jsonl", "insert_values", "parquet", "csv"]
@@ -68,6 +72,7 @@ def generic_capabilities(
         caps.supported_staging_file_formats = []
         caps.escape_identifier = identity
         caps.escape_literal = serialize_value
+        caps.format_datetime_literal = format_datetime_literal
         caps.decimal_precision = (DEFAULT_NUMERIC_PRECISION, DEFAULT_NUMERIC_SCALE)
         caps.wei_precision = (EVM_DECIMAL_PRECISION, 0)
         caps.max_identifier_length = 65536
diff --git a/dlt/destinations/impl/bigquery/__init__.py b/dlt/destinations/impl/bigquery/__init__.py
index 6d1491817a..d33466ed5e 100644
--- a/dlt/destinations/impl/bigquery/__init__.py
+++ b/dlt/destinations/impl/bigquery/__init__.py
@@ -1,4 +1,7 @@
-from dlt.common.data_writers.escape import escape_bigquery_identifier
+from dlt.common.data_writers.escape import (
+    escape_bigquery_identifier,
+    format_bigquery_datetime_literal,
+)
 from dlt.common.destination import DestinationCapabilitiesContext
 from dlt.common.arithmetics import DEFAULT_NUMERIC_PRECISION, DEFAULT_NUMERIC_SCALE
 
@@ -11,6 +14,7 @@ def capabilities() -> DestinationCapabilitiesContext:
     caps.supported_staging_file_formats = ["parquet", "jsonl"]
     caps.escape_identifier = escape_bigquery_identifier
     caps.escape_literal = None
+    caps.format_datetime_literal = format_bigquery_datetime_literal
     caps.decimal_precision = (DEFAULT_NUMERIC_PRECISION, DEFAULT_NUMERIC_SCALE)
     caps.wei_precision = (76, 38)
     caps.max_identifier_length = 1024
diff --git a/dlt/destinations/sql_jobs.py b/dlt/destinations/sql_jobs.py
index eadedb742e..86eaa9236a 100644
--- a/dlt/destinations/sql_jobs.py
+++ b/dlt/destinations/sql_jobs.py
@@ -1,7 +1,6 @@
 from typing import Any, Dict, List, Sequence, Tuple, cast, TypedDict, Optional
 
 import yaml
-from dlt.common.data_writers.escape import format_datetime_literal
 from dlt.common.logger import pretty_format_exception
 
 from dlt.common.pendulum import pendulum
@@ -521,28 +520,30 @@ def gen_scd2_sql(
             staging_root_table_name = sql_client.make_qualified_table_name(root_table["name"])
 
         # get column names
-        escape_id = sql_client.capabilities.escape_identifier
+        caps = sql_client.capabilities
+        escape_id = caps.escape_identifier
         from_, to = list(map(escape_id, get_validity_column_names(root_table)))  # validity columns
         hash_ = escape_id(
             get_first_column_name_with_prop(root_table, "x-row-version")
         )  # row hash column
 
         # define values for validity columns
+        format_datetime_literal = caps.format_datetime_literal
+        if format_datetime_literal is None:
+            format_datetime_literal = (
+                DestinationCapabilitiesContext.generic_capabilities().format_datetime_literal
+            )
         boundary_ts = format_datetime_literal(
             current_load_package()["state"]["created_at"],
-            sql_client.capabilities.timestamp_precision,
-        )
-        active_record_ts = format_datetime_literal(
-            HIGH_TS, sql_client.capabilities.timestamp_precision
+            caps.timestamp_precision,
         )
+        active_record_ts = format_datetime_literal(HIGH_TS, caps.timestamp_precision)
 
         # retire updated and deleted records
         sql.append(f"""
-            UPDATE {root_table_name} SET {to} = '{boundary_ts}'
-            WHERE NOT EXISTS (
-                SELECT s.{hash_} FROM {staging_root_table_name} AS s
-                WHERE {root_table_name}.{hash_} = s.{hash_}
-            ) AND {to} = '{active_record_ts}';
+            UPDATE {root_table_name} SET {to} = {boundary_ts}
+            WHERE {to} = {active_record_ts}
+            AND {hash_} NOT IN (SELECT {hash_} FROM {staging_root_table_name});
         """)
 
         # insert new active records in root table
@@ -550,9 +551,9 @@ def gen_scd2_sql(
         col_str = ", ".join([c for c in columns if c not in (from_, to)])
         sql.append(f"""
             INSERT INTO {root_table_name} ({col_str}, {from_}, {to})
-            SELECT {col_str}, '{boundary_ts}' AS {from_}, '{active_record_ts}' AS {to}
+            SELECT {col_str}, {boundary_ts} AS {from_}, {active_record_ts} AS {to}
             FROM {staging_root_table_name} AS s
-            WHERE NOT EXISTS (SELECT s.{hash_} FROM {root_table_name} AS f WHERE f.{hash_} = s.{hash_});
+            WHERE {hash_} NOT IN (SELECT {hash_} FROM {root_table_name});
         """)
 
         # insert list elements for new active records in child tables
diff --git a/tests/load/pipeline/test_scd2.py b/tests/load/pipeline/test_scd2.py
index cf313eaa61..65a0742195 100644
--- a/tests/load/pipeline/test_scd2.py
+++ b/tests/load/pipeline/test_scd2.py
@@ -81,6 +81,7 @@ def assert_records_as_set(actual: List[Dict[str, Any]], expected: List[Dict[str,
     assert actual_set == expected_set
 
 
+@pytest.mark.essential
 @pytest.mark.parametrize(
     "destination_config,simple,validity_column_names",
     [  # test basic case for alle SQL destinations supporting merge