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.
Directive 2006/112/EC is amended as follows:
(1) Article 199a is amended as follows:
(a) in paragraph 1, the introductory wording is replaced by the following:
‘Until 31 December 2026, Member States may provide that the person liable for the payment of VAT is the taxable person to whom any of the following supplies are made:’;
(b) paragraphs 3, 4 and 5 are deleted;
(2) in Article 199b, paragraph 6 is replaced by the following:
‘6. The QRM special measure as provided for in paragraph 1 shall apply until 31 December 2026.’.
Source eur-lex.europa.eu
