Directives to combat VAT fraud published

In the Official Journal of July 26, 2013, Directive 2013/43/EU and Directive 2013/42/EU were published. The Directives entered into force on August 15, 2013 and apply until December 31, 2018.

Directive 2013/43/EU allows Member States to implement, on an optional and temporary basis, a reversal of liability for the payment of VAT on the supply of certain goods and services (reverse charge mechanism). Member States introducing the reverse charge mechanism under this Directive have to apply the reverse charge mechanism for a minimum period of 2 years and have to submit an evaluation report at the latest by June 30, 2017.

Directive 2013/42/EU enables Member States to take immediate measures in cases of sudden and massive VAT fraud (quick reaction mechanism).

Via EU – Directives to combat VAT fraud published and applicable as of August 15, 2013 – VAT Resource.


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