EC as regards the application period of two mechanisms in relation to fraud - Main contents

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dossier	COM(2022)39 - Amendment of Directive 2006/112/EC as regards the application period of two mechanisms in relation to fraud.
document	COM(2022)39
date	June 3, 2022

Article 1

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.’.

Article 2

This Directive shall enter into force on the third day following that of its publication in the Official Journal of the European Union.

Article 3

This Directive is addressed to the Member States.