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, it was published in theBOE Directive 2022/890 of 3 June amending Directive 2006/112/ECEC Regarding the extension of the period of application of the optional mechanism ofreversal of the taxable personin relation to certain deliveries of goods and services susceptible to fraud, and therapid reaction mechanismagainst fraud in the field of VAT.
Council Directive 2006/112/EC allows Member States to optionally apply the reverse charge mechanism for the payment of VAT on certain pre-arranged supplies of goods and services (Article 199a). It also establishes the special measure of the rapid reaction mechanism, under certain strict conditions, a procedure that allows for the application of the reverse charge mechanism, resulting in a more appropriate and effective response to sudden and massive fraud (Article 199b). The period of application of both mechanisms ended on 30 June 2022, so this Directive extends it until 31 December 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.