Commission proposal to extend application of articles 199a and 199b of the VAT Directive

The Commission has published a proposal to extend the application of articles 199a and 199b of Directive 2006/112EC, which are currently in force up until 30 June 2022. These articles, which permit Member States to apply the reverse charge to combat VAT fraud, as well as the Quick Reaction Mechanism, were introduced as a tool to combat VAT fraud and were intended to apply until the introduction of the Definitive Regime. Since negotiations are still underway, the Commission is proposing an extension of application of these provisions.