Skip to main content
PolicySpeak
← All legislative files
Directive (EU) 2022/890COM(2022)39

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
Lead DG
DG TAXUD
Last activity
8 Jun 2022
2 entries · record as of 14 Sept 2026

Where it stands

Latest: Published in the Official Journal, 8 Jun 2022.

  1. 7 Apr 2022
    • Feedback on adopted proposal closed: Prolongation of the optional reverse charge mechanism and the Quick Reaction Mechanism, 8 responses · Commission
  2. 8 Jun 2022
    • Published in the Official Journal
1 consultation

Consultations on it

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

Summary

Generated

This 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.

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: 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.