Commission proposes extension to VAT anti-fraud measures
13 October 2026
The EU Commission has issued a proposal to extend the application of the anti-fraud measures in articles 199a and 199b of the VAT Directive, which expire in June 2026, until 2030.
The optional Reverse Charge Mechanism and Quick Reaction Mechanism allow Member States to apply the reverse charge to combat VAT fraud. The Commission is proposing and extension of these measures until the entry into force of mandatory e-invoicing and real time reporting for cross-border supplies in 2030.