European Union · Report · INI
2025/2261(INI)
VAT reverse-charge mechanism
Introduced
18 December 2025
Last action
9 July 2026 · committee tabling amendment
Status
RDG1
Sponsors
—
Subjects
Discovery layer
Source updated
9 July 2026
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.
Timeline
18 December 2025
referral
Source: REFERRAL
18 December 2025
Introduced
VAT reverse-charge mechanism
Source: INI
3 June 2026
committee tabling report
Source: COMMITTEE_TABLING_REPORT
9 July 2026
committee tabling amendment
Source: COMMITTEE_TABLING_AMENDMENT
Votes
No vote records are attached yet.
Versions
No version snapshots stored. Document URLs remain at the source.
Documents
90 official files
PAKEITIMAI 1 - 101 - Pranešimo projektas PVM atvirkštinio apmokestinimo mechanizmas
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PAKEITIMAI 1 - 101 - Pranešimo projektas PVM atvirkštinio apmokestinimo mechanizmas
AMENDMENT_LIST · LT · 27 July 2026
PAKEITIMAI 1 - 101 - Pranešimo projektas PVM atvirkštinio apmokestinimo mechanizmas
AMENDMENT_LIST · LT · 27 July 2026
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ΤΡΟΠΟΛΟΓΙΕΣ 1 - 101 - Σχέδιο έκθεσης Μηχανισμός αντιστροφής της επιβάρυνσης ΦΠΑ
AMENDMENT_LIST · EL · 27 July 2026
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ΤΡΟΠΟΛΟΓΙΕΣ 1 - 101 - Σχέδιο έκθεσης Μηχανισμός αντιστροφής της επιβάρυνσης ΦΠΑ
AMENDMENT_LIST · EL · 27 July 2026
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AMENDEMENTEN 1 - 101 - Ontwerpverslag Btw-verleggingsregeling
AMENDMENT_LIST · NL · 27 July 2026
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AMENDEMENTEN 1 - 101 - Ontwerpverslag Btw-verleggingsregeling
AMENDMENT_LIST · NL · 27 July 2026
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GROZĪJUMI Nr. 1 - 101 - Ziņojuma projekts PVN apgrieztās maksāšanas sistēma
AMENDMENT_LIST · LV · 27 July 2026
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GROZĪJUMI Nr. 1 - 101 - Ziņojuma projekts PVN apgrieztās maksāšanas sistēma
AMENDMENT_LIST · LV · 27 July 2026
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ALTERAÇÕES 1 - 101 - Projeto de relatório Mecanismo de autoliquidação do IVA
AMENDMENT_LIST · PT · 27 July 2026
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ALTERAÇÕES 1 - 101 - Projeto de relatório Mecanismo de autoliquidação do IVA
AMENDMENT_LIST · PT · 27 July 2026
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TARKISTUKSET 1 - 101 - Mietintöluonnos Arvonlisäveroa koskeva käännetyn verovelvollisuuden järjestelmä
AMENDMENT_LIST · FI · 27 July 2026
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TARKISTUKSET 1 - 101 - Mietintöluonnos Arvonlisäveroa koskeva käännetyn verovelvollisuuden järjestelmä
AMENDMENT_LIST · FI · 27 July 2026
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ÄNDERUNGSANTRÄGE 1 - 101 - Entwurf eines Berichts Umkehrung der Steuerschuldnerschaft (MwSt.)
AMENDMENT_LIST · DE · 27 July 2026
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ÄNDERUNGSANTRÄGE 1 - 101 - Entwurf eines Berichts Umkehrung der Steuerschuldnerschaft (MwSt.)
AMENDMENT_LIST · DE · 27 July 2026
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AMANDMANI 1 - 101 - Nacrt izvješća Mehanizam prijenosa porezne obveze u području PDV-a
AMENDMENT_LIST · HR · 27 July 2026
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AMANDMANI 1 - 101 - Nacrt izvješća Mehanizam prijenosa porezne obveze u području PDV-a
AMENDMENT_LIST · HR · 27 July 2026
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POZMĚŇOVACÍ NÁVRHY 1 - 101 - Návrh zprávy Mechanismus přenesení daňové povinnosti pro DPH
AMENDMENT_LIST · CS · 27 July 2026
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POZMĚŇOVACÍ NÁVRHY 1 - 101 - Návrh zprávy Mechanismus přenesení daňové povinnosti pro DPH
AMENDMENT_LIST · CS · 27 July 2026
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EMENDAMENTI 1 - 101 - Progetto di relazione Meccanismo di inversione contabile dell'IVA
AMENDMENT_LIST · IT · 27 July 2026
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EMENDAMENTI 1 - 101 - Progetto di relazione Meccanismo di inversione contabile dell'IVA
AMENDMENT_LIST · IT · 27 July 2026
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ИЗМЕНЕНИЯ 1 - 101 - Проект на доклад Механизъм за самоначисляване на ДДС
AMENDMENT_LIST · BG · 24 July 2026
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ИЗМЕНЕНИЯ 1 - 101 - Проект на доклад Механизъм за самоначисляване на ДДС
AMENDMENT_LIST · BG · 24 July 2026
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ÄNDRINGSFÖRSLAG 1 - 101 - Förslag till betänkande Mekanismen med omvänd skattskyldighet i samband med moms
AMENDMENT_LIST · SV · 24 July 2026
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ÄNDRINGSFÖRSLAG 1 - 101 - Förslag till betänkande Mekanismen med omvänd skattskyldighet i samband med moms
AMENDMENT_LIST · SV · 24 July 2026
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EMENDI 1 - 101 - Abbozz ta’ rapport Il-mekkaniżmu tar-reverse charge tal-VAT
AMENDMENT_LIST · MT · 24 July 2026
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EMENDI 1 - 101 - Abbozz ta’ rapport Il-mekkaniżmu tar-reverse charge tal-VAT
AMENDMENT_LIST · MT · 24 July 2026
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AMENDAMENTELE 1 - 101 - Proiect de raport Mecanismul de taxare inversă a TVA
AMENDMENT_LIST · RO · 23 July 2026
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AMENDAMENTELE 1 - 101 - Proiect de raport Mecanismul de taxare inversă a TVA
AMENDMENT_LIST · RO · 23 July 2026
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POPRAWKI 1 - 101 - Projekt sprawozdania Mechanizm odwrotnego obciążenia VAT
AMENDMENT_LIST · PL · 23 July 2026
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POPRAWKI 1 - 101 - Projekt sprawozdania Mechanizm odwrotnego obciążenia VAT
AMENDMENT_LIST · PL · 23 July 2026
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ENMIENDAS 1 - 101 - Proyecto de informe Mecanismo de inversión del sujeto pasivo del IVA
AMENDMENT_LIST · ES · 22 July 2026
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ENMIENDAS 1 - 101 - Proyecto de informe Mecanismo de inversión del sujeto pasivo del IVA
AMENDMENT_LIST · ES · 22 July 2026
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PREDLOGI SPREMEMB 1 - 101 - Osnutek poročila Mehanizem obrnjene davčne obveznosti na področju DDV
AMENDMENT_LIST · SL · 22 July 2026
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PREDLOGI SPREMEMB 1 - 101 - Osnutek poročila Mehanizem obrnjene davčne obveznosti na področju DDV
AMENDMENT_LIST · SL · 22 July 2026
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ÆNDRINGSFORSLAG 1 - 101 - Udkast til betænkning Ordning for omvendt betalingspligt i forbindelse med moms
AMENDMENT_LIST · DA · 22 July 2026
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ÆNDRINGSFORSLAG 1 - 101 - Udkast til betænkning Ordning for omvendt betalingspligt i forbindelse med moms
AMENDMENT_LIST · DA · 22 July 2026
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AMENDEMENTS 1 - 101 - Projet de rapport Mécanisme d’autoliquidation de la TVA
AMENDMENT_LIST · FR · 22 July 2026
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AMENDEMENTS 1 - 101 - Projet de rapport Mécanisme d’autoliquidation de la TVA
AMENDMENT_LIST · FR · 22 July 2026
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MÓDOSÍTÁS 1 - 101 - Jelentéstervezet A héára vonatkozó fordított adózás
AMENDMENT_LIST · HU · 17 July 2026
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MÓDOSÍTÁS 1 - 101 - Jelentéstervezet A héára vonatkozó fordított adózás
AMENDMENT_LIST · HU · 17 July 2026
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AMENDMENTS 1 - 101 - Draft report VAT reverse-charge mechanism
AMENDMENT_LIST · EN · 10 July 2026
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AMENDMENTS 1 - 101 - Draft report VAT reverse-charge mechanism
AMENDMENT_LIST · EN · 10 July 2026
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ENTWURF EINES BERICHTS über die Umsetzung der Umkehrung der Steuerschuldnerschaft (MwSt.)
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · DE · 18 June 2026
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ENTWURF EINES BERICHTS über die Umsetzung der Umkehrung der Steuerschuldnerschaft (MwSt.)
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · DE · 18 June 2026
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UDKAST TIL BETÆNKNING om gennemførelsen af ordningen for omvendt betalingspligt i forbindelse med moms
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · DA · 18 June 2026
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UDKAST TIL BETÆNKNING om gennemførelsen af ordningen for omvendt betalingspligt i forbindelse med moms
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · DA · 18 June 2026
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PROGETTO DI RELAZIONE sull'attuazione del meccanismo di inversione contabile dell'IVA
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · IT · 18 June 2026
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PROGETTO DI RELAZIONE sull'attuazione del meccanismo di inversione contabile dell'IVA
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · IT · 18 June 2026
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RAPORTI PROJEKT käibemaksu pöördmaksustamise mehhanismi rakendamise kohta
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · ET · 18 June 2026
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RAPORTI PROJEKT käibemaksu pöördmaksustamise mehhanismi rakendamise kohta
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · ET · 18 June 2026
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Sponsors
- Ľudovít ÓDOR · Renew · RAPPORTEUR_SHADOW
- Jussi SARAMO · The Left · RAPPORTEUR_SHADOW
- Roberts ZĪLE · ECR · RAPPORTEUR_SHADOW
- Siegbert Frank DROESE · ESN · RAPPORTEUR_SHADOW
- Herbert DORFMANN · PPE · RAPPORTEUR_SHADOW
- · ECON · COMMITTEE_LEAD
- Bruno GONÇALVES · S&D · RAPPORTEUR_SHADOW
- Pierre PIMPIE · PfE · RAPPORTEUR
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PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://oeil.secure.europarl.europa.eu/oeil/popups/ficheprocedure.do?lang=en&reference=2025%2F2261(INI)
- Open data entity: https://data.europarl.europa.eu/api/v2/procedures/2025-2261
- eu · 2025-2261 · source updated 9 July 2026