New regulations for 2022
Skip information indexCouncil Directive (EU) 2022/890 of 3 June 2022 amending Directive 2006/112/EC as regards the extension of the period of application of the optional reverse charge mechanism in relation to certain deliveries of goods and services susceptible to fraud, and the rapid reaction mechanism against fraud in the field of VAT
On June 8, 2022, Directive 2022/890, of June 3, which modifies Directive 2006/112/ ##, is published in the BOE EC regarding the extension of the period of application of the optional reverse charge mechanism in relation to certain deliveries of goods and services susceptible to fraud, and the rapid reaction mechanism against fraud in the field of VAT .
Council Directive 2006/112/EC allows Member States to apply, optionally, the non-reversal mechanism for payment of VAT on certain pre-established supplies of goods and services (article 199 bis). It also establishes the special measure of the rapid reaction mechanism, under certain strict conditions, a procedure that allows the application of the reverse charge mechanism, resulting in a more appropriate and effective response to sudden and massive fraud (article 199 ter ). The period of application of both mechanisms ended on June 30, 2022, so in this Directive it is extended until December 31, 2026.
por la que se modifica la Directiva 2006/112/CE en lo que respecta a la prórroga del período de aplicación del mecanismo opcional de inversión del sujeto pasivo en relación con determinadas entregas de bienes y prestaciones de servicios susceptibles de fraude, y del mecanismo de reacción rápida contra el fraude en el ámbito del IVA.