Summary
This report discusses extending specific anti-fraud tools used in the VAT system, which are currently set to expire at the end of 2026. It aims to balance fraud prevention with the administrative burden on businesses. 10 09.07.2026
Other
economy
taxation
european union
public administration
business and competition
Key points
- Current anti-fraud VAT provisions are set to expire on 31 December 2026.
- The reverse-charge mechanism is used in high-risk sectors like electronics, energy, and metals to prevent tax fraud.
- The Quick Reaction Mechanism is designed for emergencies but currently faces challenges in being used effectively in practice.
- The report recommends a long-term extension of these tools, potentially for up to eight years, to ensure continuity.
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