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
- Lead DG
- DG TAXUD
- Last activity
- 12 Nov 2018
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
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 |
|---|---|---|
| 20 Jul 2018 | 2 |
Summary
GeneratedThis 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.
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 moved
Your contacts on it
A first draft
Sources: EUR-Lex. 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.