Directive (EU) 2025/516

  • VAT Reverse Charge Extension: Articles 199a and 199b to June 2030

    On 1 October 2026 the European Commission adopted COM(2026) 515, a proposal for a Council directive that would let Member States keep using two VAT anti-fraud tools until 30 June 2030: the optional reverse charge mechanism in Article 199a of the VAT Directive and the Quick Reaction Mechanism (QRM) in Article 199b. Under the Directive…