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European Union · Report · INI

2025/2261(INI)

VAT reverse-charge mechanism

rdg1European Union· European Parliament· EN

Introduced

18 December 2025

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RDG1

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9 July 2026

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Official titles

Authentic titles published by the source. The stored canonical title is not replaced.

23 official languages

  • Bulgarian

    Механизъм за самоначисляване на ДДС

  • Czech

    Mechanismus přenesení daňové povinnosti pro DPH

  • Danish

    ”Reverse charge-mekanismen” i forbindelse med moms

  • German

    Umkehrung der Steuerschuldnerschaft (MwSt.)

  • Greek

    Μηχανισμός αντιστροφής της επιβάρυνσης ΦΠΑ

  • Spanish

    Mecanismo de inversión del sujeto pasivo del IVA

  • Estonian

    Käibemaksu pöördmaksustamise mehhanism

  • Finnish

    Arvonlisäveroa koskeva käännetyn verovelvollisuuden järjestelmä

  • French

    Mécanisme d’autoliquidation de la TVA

  • Irish

    Sásra aistrithe táillí CBL

  • Croatian

    Mehanizam prijenosa porezne obveze u području PDV-a

  • Hungarian

    A héára vonatkozó fordított adózás

  • Italian

    Meccanismo di inversione contabile dell'IVA

  • Lithuanian

    PVM atvirkštinio apmokestinimo mechanizmas

  • Latvian

    PVN apgrieztās maksāšanas sistēma

  • Maltese

    Il-mekkaniżmu tar-reverse charge tal-VAT

  • Dutch

    Btw-verleggingsregeling

  • Polish

    Mechanizm odwrotnego obciążenia podatkiem VAT

  • Portuguese

    Mecanismo de autoliquidação do IVA

  • Romanian

    Mecanismul de taxare inversă la TVA

  • Slovak

    Mechanizmus prenesenia daňovej povinnosti v oblasti DPH

  • Slovenian

    Mehanizem obrnjene davčne obveznosti na področju DDV

  • Swedish

    Mekanismen med omvänd skattskyldighet i samband med moms

Records

Official report 2025/2261(INI) from European Union at European Parliament. Dated 18 December 2025. Status: RDG1.

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Documents

90 official files

AMENDMENTS 1 - 101 - Draft report VAT reverse-charge mechanism

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