2025/2261(INI)ECON

VAT reverse-charge mechanism

Stage: Committee stage, reached 3 Jun 2026
Procedure: Own-initiative report
Rapporteur: Pierre Pimpie (PfE)
Last activity: 9 Jul 2026

3 entries · record as of 14 Sept 2026

Where it stands

Latest: Committee amendments tabled, 9 Jul 2026.

18 Dec 2025
- Referred to committee
3 Jun 2026
- Committee report tabled
9 Jul 2026
- Committee amendments tabled

7 people

Who is on it

The Parliament's rapporteurs, shadow rapporteurs and opinion rapporteurs currently on this file.

Role	Name	Group	Country	Committee
Rapporteur	Pierre Pimpie	PfE	FR	ECON
Shadow rapporteur	Bruno Gonçalves	S&D	PT	ECON
Shadow rapporteur	Herbert Dorfmann	EPP	IT	ECON
Shadow rapporteur	Jussi Saramo	The Left	FI	ECON
Shadow rapporteur	Ľudovít Ódor	Renew	SK	ECON
Shadow rapporteur	Roberts Zīle	ECR	LV	ECON
Shadow rapporteur	Siegbert Frank Droese	ESN	DE	ECON

101 amendments

Amendments

Tabled on 9 Jul 2026. The texts are in the amendment documents below.

By committee

ECON101

By author

Bruno Gonçalves35
Evelyn Regner35
Jonás Fernández35
Niels Fuglsang34
Tomáš Kubín21
Markus Ferber16
Fernando Navarrete Rojas12
Herbert Dorfmann12
Marco Falcone10
Roberts Zīle10
Danuše Nerudová7
Kira Marie PETER-HANSEN · Verts/ALE5
Ľudovít Ódor5

Amendments each member tabled or co-signed.

By article

Paragraph 66
Paragraph 76
Paragraph 104
Paragraph 234
Paragraph 94
Paragraph 123
Paragraph 33
Recital C a (new)3
Citation 15 a (new)2
Paragraph 12

Show 20 more provisions

Paragraph 112
Paragraph 132
Paragraph 142
Paragraph 162
Paragraph 2 a (new)2
Paragraph 202
Paragraph 212
Paragraph 22 a (new)2
Paragraph 52
Paragraph 9 a (new)2
Recital K a (new)2
Citation 161
Citation 16 a (new)1
Citation 16 b (new)1
Citation 16 c (new)1
Citation 8 a (new)1
Paragraph 10 a (new)1
Paragraph 11 a (new)1
Paragraph 12 a (new)1
Paragraph 13 a (new)1

Covers 68 of the 101 amendments.

2 documents

Documents

Newest first. Each opens at its source.

Report · PE788.867Parliament
Amendments · PE790.253Parliament

Summary

Generated

The European Parliament's ECON committee tabled its report on the VAT reverse-charge mechanism, an own-initiative assessment of optional and generalised reverse-charge frameworks. It affects tax authorities, businesses in cross-border and domestic B2B transactions, and sectors exposed to carousel fraud, such as electronics and construction.

What the workspace adds on this file

Everything above is the public record. Subscribers see this page with their own layer on top.

Why it matters to you

What this file means for your organization, assessed against your own priorities.

What moved

When this file moves, it reaches your own briefing, with a link to its source.

Your contacts on it

Your team's contacts logged against this file: who you met, what was said and the next step.

A first draft

A statement, a member update or a meeting brief on this file, in your organization's voice, with its sources.

Sources: EP Legislative Observatory. Record as of 14 Sept 2026. Something wrong on this page? Report an error.

Request access

See this file with your own layer on top: why it matters to you, your contacts on it and a first draft. We’ll schedule a 20-minute walkthrough.

EU-hosted · GDPR-compliant · Trust Center →

By submitting, you agree to our privacy policy.