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The reverse-charge mechanism for supplies susceptible to fraud was extended until 30 June 2022

The Council of the European Union adopted, on the 24th of September 2018, the prolongation of the period for the application of the optional reverse charge mechanism for supplies of goods and services susceptible to fraud. The same document approved the Quick Reaction Mechanism against VAT fraud. These two measures will be active until June 30, 2022*, until the envisaged entry into force of the definitive VAT regime.

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