Council Directive (EU) 2022/890 amending Directive 2006/112/EC as regards the extension of the application period of the optional reverse charge mechanism in relation to supplies of certain goods and services susceptible to fraud and of the Quick Reaction Mechanism against VAT fraud

Summary:

Directive (EU) 2022/890 - adopted by the Council of the European Union on 3 June 2022 - introducing amendments to Directive 2006/112/EC as regards the extension of the application period of the optional reverse charge mechanism in relation to supplies of certain goods and services susceptible to fraud and of the Quick Reaction Mechanism against VAT fraud.

Further information:

Directive 2006/112/EC established the European Union's common system of Value Added Tax (VAT).

The European Commission tabled on 10 February 2022 a draft law aiming to prolong the possibility for Member States to apply the reverse charge mechanism to combat existing fraud in supply of goods and services included in Article 199(10) of the Directive, and the possibility to use the Quick Reaction Mechanism (QRM).

The draft Council Directive was adopted by the Council of the European Union on 3 June 2022. The Act was published in the Official Journal on 8 June 2022.

Official

EUR-LEX: COM(2022)39: Proposal for a Council Directive amending Directive 2006/112/EC as regards the extension of the application period of the optional reverse charge mechanism in relation to supplies of certain goods and services susceptible to fraud and of the Quick Reaction Mechanism against VAT fraud https://eur-lex.europa.eu/legal-content/EN/ALL/?uri=COM:2022:39:FIN

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