rec_3

Council Directive (EU) 2022/890 of 3 June 2022 amending Directive 2006/112/EC as regards the extension of the application period of the optional reverse charge mechanism in relation to supplies of certain goods and services susceptible to fraud and of the Quick Reaction Mechanism against VAT fraud · European Union

(3) The Commission adopted two legislative proposals for the introduction of the definitive VAT system, which aim to provide a comprehensive response to MTIC fraud. Those proposals, initially foreseen to enter into force on 1 July 2022, are still being negotiated in the Council and it is foreseeable that they will not be adopted before, nor enter into force on, that date.

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Source: EUR-Lex (Cellar) · retrieved 2026-10-14 · Text as adopted (Official Journal); later amendments are not incorporated in this text.