Directive (EU) 2018/16952018/0150(CNS)COM(2018)298

Common system of value added tax (VAT): period of application 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

Council directive - Prolongation of the optional reverse charge mechanism and of the QRM against VAT fraud

Stage: In force, reached 12 Nov 2018
In force: In force since 2 Dec 2018 · CELEX 32018L1695
Procedure: Consultation procedure
Lead DG: DG TAXUD
Last activity: 2 Dec 2018

2 entries · record as of 30 Sept 2026

Where it stands

Latest: Published in the Official Journal, 12 Nov 2018.

20 Jul 2018
- Feedback on adopted proposal closed: Council directive - Prolongation of the optional reverse charge mechanism and of the QRM against VAT fraud, 2 responses · Commission
12 Nov 2018
- Published in the Official Journal

7 documents

Documents

Newest first. Each opens at its source.

Report · A8-0283/2018Parliament
Text adopted · Corrigendum to final act 32018L1695R(01)Commission
Text adopted · Directive 2018/1695Commission
Text adopted · OJ L 282 12.11.2018, p. 0005Commission
Text adopted · OJ L 329 27.12.2018, p. 0053Commission
Report · PE625.397Parliament
Text adopted · T8-0367/2018Parliament

1 consultation

Consultations on it

The Commission's Have Your Say consultations linked to this file. Each title opens on the Commission's portal.

Consultation	Feedback deadline	Feedback received
Council directive - Prolongation of the optional reverse charge mechanism and of the QRM against VAT fraud	20 Jul 2018	2

Summary

Generated

This Council directive extends two temporary anti-fraud mechanisms: the optional reverse charge mechanism for specific goods and the Quick Reaction Mechanism (QRM) to combat VAT fraud. It affects Member States' tax authorities and businesses trading in high-risk sectors like electronics and construction materials. The directive is currently in force.

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Sources: EP Legislative Observatory · EU Law Tracker · EUR-Lex. Record as of 30 Sept 2026. Something wrong on this page? Report an error.

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