Council Directive (EU) 2022/890 of 3 June 2022 was published in the Official Journal of the European Union on 8 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. In particular, the Directive extends:
- the possibility for Member States to apply the reverse charge mechanism to combat…