rec_5

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

(5) It therefore appears that the RCM and the QRM have been useful as temporary and targeted measures. Their expiration would deprive Member States of efficient tools to fight fraud. The application period of the RCM and the QRM should therefore be extended for another limited period of time so as to allow negotiations in the Council to take place on the definitive VAT system, and to allow for the continued development of tools to fight tax evasion and of modernised reporting rules to be adopted in the meantime.

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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.