Amendment: Reverse charge mechanism for fraud-prone goods/services (Directive 2006/112/EC)
This procedure proposes temporary changes to how Value Added Tax (VAT) is collected for specific goods and services prone to fraud. By shifting the responsibility for paying VAT from the supplier to the customer (the reverse charge mechanism), the EU aims to prevent 'missing trader' fraud and other tax evasion schemes.
This primarily affects businesses trading in high-risk sectors. Companies purchasing these specific goods or services will now be responsible for reporting and paying the VAT directly to their national tax authorities.
Documents
[DK] Bekendtgørelse nr. 357 af 7. april 2010 om ikrafttrædelse af § 1, nr. 14 og 23, i lov nr. 1134 af 4. december 210 om ændring af momsloven — https://www.retsinformation.dk/eli/lta/2010/357/dan/xml
national transposition · DA · 2026-08-10
[FI] Laki arvonlisäverolain muuttamisesta / Lag om ändring av mervärdesskattelagen — https://opendata.finlex.fi/finlex/avoindata/v1/akn/fi/act/statute/2010/686/fin@
national transposition · FI · 2026-08-08
Optional and temporary application of the reverse charge mechanism in relation to supplies of certain goods and services susceptible to fraud (amendment of Directive 2006/112/EC)
report · EN · 2026-05-03