Council Directive (EU) 2022/890 of 3 June 2022 amending Directive 2006/112/EC as regards t…
as it stood on 2022-06-03, permalink: /eu-eurlex/32022l0890/2022-06-03
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; |
|---|---|
| (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.
Provenance and validity dates, identifier, hash
| as of | 2022-06-03 → this version applied |
| valid | 2022-06-03 → open publisher-asserted |
| type | DIR Council Directive (EU) 2022/890 of 3 June 2022 amending Directive 2006/112/EC as regards the extension of the application period of the optional reverse charge mechanism in relation to supplies of certain goods and services susceptible to fraud and of the Quick Reaction Mechanism against VAT fraud |
| language | en |
| published | 2022-06-03 |
| lex_id | eu-eurlex:32022l0890:2022-06-03 |
| record sha256 | fcfeadc5d75001f16c0c64edd486236e756de2f4cd8a1a1c89ed47363e813591 |
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timeline next version (2022-06-03) →
| tier | A, publisher-supplied validity dates |
| history begins | publisher |
| index built | 2026-08-07T19:46:23Z · corpus 8d5e859 |
| stamp signature | valid (ECDSA-P256) |