Prolongation of the optional reverse charge mechanism and the Quick Reaction Mechanism
- Stage
- In force, reached 8 Jun 2022
- In force
- In force since 11 Jun 2022 · CELEX 32022L0890
- Procedure
- Consultation procedure
- Lead DG
- DG TAXUD
- Last activity
- 11 Jun 2022
Where it stands
Latest: Published in the Official Journal, 8 Jun 2022.
- 7 Apr 2022
- Feedback on adopted proposal closed: Prolongation of the optional reverse charge mechanism and the Quick Reaction Mechanism, 8 responses · Commission
- 8 Jun 2022
- Published in the Official Journal
Documents
Newest first. Each opens at its source.
- Report · A9-0128/2022Parliament
- Text adopted · Directive 2022/0890Commission
- Text adopted · OJ L 155 08.06.2022, p. 0001Commission
- Report · PE729.901Parliament
- Text adopted · T9-0131/2022Parliament
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 |
|---|---|---|
| 7 Apr 2022 | 8 |
Summary
GeneratedThis regulation extends two temporary VAT anti-fraud measures: the optional reverse charge mechanism for domestic supplies and the Quick Reaction Mechanism (QRM) to combat sudden fraud schemes. It affects Member States' tax authorities and businesses in fraud-prone sectors like electronics, metals, and carbon credits. The measures, due to expire, are now prolonged.
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A first draft
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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