VAT fraud: extension of the application period of the optional reverse charge mechanism and Quick Reaction Mechanism
- Stage
- Commission proposal, reached 1 Oct 2026
- Procedure
- Consultation procedure
- Lead DG
- DG TAXUD
- Commissioner
- Wopke Hoekstra
- Last activity
- 2 Oct 2026
Where it stands
Latest: Discussions within the Council or its preparatory bodies, 2 Oct 2026.
- 1 Oct 2026
- Adoption by Commission
- 2 Oct 2026
- Discussions within the Council or its preparatory bodies
Documents
Newest first. Each opens at its source.
- Proposal · COM(2026)0515Commission · 1 Oct 2026
Summary
GeneratedThe Commission proposes extending the optional reverse charge mechanism and the Quick Reaction Mechanism, two anti-VAT-fraud tools. The reverse charge lets member states shift VAT liability to the buyer; the Quick Reaction Mechanism fast-tracks derogations against sudden fraud.
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A first draft
Sources: EP Legislative Observatory. Record as of 12 Oct 2026. Something wrong on this page? Report an error.
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