VAT reverse-charge mechanism

rdg1European Union· European Parliament· EN

Introduced

18 December 2025

Last action

9 July 2026 · committee tabling amendment

Status

RDG1

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

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Documents

90 official files

ПРОЕКТ НА ДОКЛАД относно прилагането на механизма за обратно начисляване на ДДС

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ПРОЕКТ НА ДОКЛАД относно прилагането на механизма за обратно начисляване на ДДС
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · BG · 18 June 2026
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ПРОЕКТ НА ДОКЛАД относно прилагането на механизма за обратно начисляване на ДДС
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · BG · 18 June 2026
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ΣΧΕΔΙΟ ΕΚΘΕΣΗΣ σχετικά με την εφαρμογή του μηχανισμού αντιστροφής της επιβάρυνσης ΦΠΑ
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · EL · 18 June 2026
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ΣΧΕΔΙΟ ΕΚΘΕΣΗΣ σχετικά με την εφαρμογή του μηχανισμού αντιστροφής της επιβάρυνσης ΦΠΑ
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · EL · 18 June 2026
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PROJETO DE RELATÓRIO sobre a aplicação do mecanismo de autoliquidação do IVA
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · PT · 18 June 2026
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PROJETO DE RELATÓRIO sobre a aplicação do mecanismo de autoliquidação do IVA
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · PT · 18 June 2026
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PROIECT DE RAPORT referitor la punerea în aplicare a mecanismului de taxare inversă a TVA
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · RO · 18 June 2026
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PROIECT DE RAPORT referitor la punerea în aplicare a mecanismului de taxare inversă a TVA
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · RO · 18 June 2026
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NACRT IZVJEŠĆA o provedbi mehanizma prijenosa porezne obveze u području PDV-a
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · HR · 18 June 2026
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NACRT IZVJEŠĆA o provedbi mehanizma prijenosa porezne obveze u području PDV-a
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · HR · 18 June 2026
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PROJEKT SPRAWOZDANIA w sprawie wdrożenia mechanizmu odwrotnego obciążenia VAT
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · PL · 18 June 2026
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PROJEKT SPRAWOZDANIA w sprawie wdrożenia mechanizmu odwrotnego obciążenia VAT
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · PL · 18 June 2026
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FÖRSLAG TILL BETÄNKANDE om genomförandet av mekanismen för omvänd betalningsskyldighet för mervärdesskatt
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · SV · 18 June 2026
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FÖRSLAG TILL BETÄNKANDE om genomförandet av mekanismen för omvänd betalningsskyldighet för mervärdesskatt
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · SV · 18 June 2026
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NÁVRH SPRÁVY o vykonávaní mechanizmu prenesenia daňovej povinnosti v oblasti DPH
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · SK · 18 June 2026
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NÁVRH SPRÁVY o vykonávaní mechanizmu prenesenia daňovej povinnosti v oblasti DPH
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · SK · 18 June 2026
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PRANEŠIMO PROJEKTAS dėl PVM atvirkštinio apmokestinimo mechanizmo įgyvendinimo
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · LT · 18 June 2026
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PRANEŠIMO PROJEKTAS dėl PVM atvirkštinio apmokestinimo mechanizmo įgyvendinimo
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · LT · 18 June 2026
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ZIŅOJUMA PROJEKTS par PVN apgrieztās maksāšanas sistēmas izmantošanu
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · LV · 18 June 2026
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ZIŅOJUMA PROJEKTS par PVN apgrieztās maksāšanas sistēmas izmantošanu
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · LV · 18 June 2026
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PROYECTO DE INFORME sobre la aplicación del mecanismo de inversión del sujeto pasivo del IVA
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · ES · 18 June 2026
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PROYECTO DE INFORME sobre la aplicación del mecanismo de inversión del sujeto pasivo del IVA
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · ES · 18 June 2026
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OSNUTEK POROČILA o izvajanju mehanizma obrnjene davčne obveznosti za DDV
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · SL · 17 June 2026
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OSNUTEK POROČILA o izvajanju mehanizma obrnjene davčne obveznosti za DDV
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · SL · 17 June 2026
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NÁVRH ZPRÁVY o provádění mechanismu přenesení daňové povinnosti u DPH
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · CS · 17 June 2026
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NÁVRH ZPRÁVY o provádění mechanismu přenesení daňové povinnosti u DPH
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · CS · 17 June 2026
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DRÉACHT-TUARASCÁIL ar chur chun feidhme an tsásra aistrithe táillí CBL
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · GA · 17 June 2026
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DRÉACHT-TUARASCÁIL ar chur chun feidhme an tsásra aistrithe táillí CBL
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · GA · 17 June 2026
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MIETINTÖLUONNOS arvonlisäveroa koskevan käännetyn verovelvollisuuden järjestelmän täytäntöönpanosta
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · FI · 17 June 2026
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MIETINTÖLUONNOS arvonlisäveroa koskevan käännetyn verovelvollisuuden järjestelmän täytäntöönpanosta
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · FI · 17 June 2026
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ONTWERPVERSLAG over de uitvoering van de btw-verleggingsregeling
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · NL · 17 June 2026
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ONTWERPVERSLAG over de uitvoering van de btw-verleggingsregeling
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · NL · 17 June 2026
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ABBOZZ TA’ RAPPORT dwar l-implimentazzjoni tal-mekkaniżmu tar-reverse charge tal-VAT
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · MT · 17 June 2026
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ABBOZZ TA’ RAPPORT dwar l-implimentazzjoni tal-mekkaniżmu tar-reverse charge tal-VAT
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · MT · 17 June 2026
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JELENTÉSTERVEZET a fordított héamechanizmus alkalmazásáról
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · HU · 17 June 2026
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JELENTÉSTERVEZET a fordított héamechanizmus alkalmazásáról
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · HU · 17 June 2026
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PROJET DE RAPPORT sur la mise en œuvre du mécanisme d’autoliquidation de la TVA
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · FR · 12 June 2026
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PROJET DE RAPPORT sur la mise en œuvre du mécanisme d’autoliquidation de la TVA
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · FR · 12 June 2026
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DRAFT REPORT on the implementation of the VAT reverse-charge mechanism
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · EN · 8 June 2026
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DRAFT REPORT on the implementation of the VAT reverse-charge mechanism
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · EN · 8 June 2026
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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