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Dossier · Own-initiative report

VAT reverse-charge mechanism

Reference
2025/2261(INI) Own-initiative report
Where it stands
In committee: ECON (Economic and Monetary Affairs) is preparing the report (draft published 3 June 2026).
Stage
First reading
Lead committee
Economic and Monetary Affairs ECON
More facts (4)
Rapporteur
Pierre PIMPIE
Shadow rapporteurs
6 members
Decisions in plenary
None yet
Versions
1 version

Where it stands

The steps of this kind of dossier and how far it has come, from the procedure file.

  1. Referred to committee (done) 18 December 2025
  2. Committee work (current step) ECON (Economic and Monetary Affairs) preparing the report
  3. Tabled for plenary (to come)
  4. Plenary vote (to come)
  5. Parliament’s position (to come)

Parliament sets out its own position on a topic. The resolution is not binding but signals what Parliament wants.

People

Committees and members responsible for the dossier, as the procedure file names them. Groups as recorded there.

Lead committee
Economic and Monetary Affairs ECON

Decisions in plenary, 0

Every decision Parliament took on this dossier, newest first.

No plenary decision on this dossier is in the records yet.

Voting grid

Export

Every roll-call vote on the dossier, in date and voting order, with each group's line at the date of the vote.

No roll-call vote was recorded on this dossier.

Add members’ columns
The people on this dossier — pick up to 6. Each gets a column with their own position.

Versions, 1

The text of the dossier, version by version, newest first. Compare shows what changed between two consecutive versions.

  1. Committee draft3 Jun 2026

    Draft report (ECON) ECON-PR-788867

What changed

Between consecutive versions of the text, newest pair first.

No overview of what changed between versions is available for this dossier — fewer than two versions of its text are linked in the open data.

Timeline, 3

Every recorded step, newest first, grouped by stage; the latest stage is open.

Committee stage 3 steps · 18 Dec 2025–9 Jul 2026
  1. 9 July 2026

    Amendments tabled in committee

    Members of ECON (Economic and Monetary Affairs) proposed changes to the draft.

    Amendments in committee (ECON)

  2. 3 June 2026

    Draft report published

    The rapporteur’s first text in ECON (Economic and Monetary Affairs). Members can table amendments before the committee votes.

    Draft report (ECON)

  3. 18 December 2025

    Referred to the ECON (Economic and Monetary Affairs) committee

    The lead committee prepares Parliament’s report.

Connections

Texts, decisions, people and other dossiers related to this one.

No connections found for this item.

Sources & citation

Where the facts on this page come from, and how to cite it.

Data source
Licensed CC BY 4.0.
Retrieved
25 September 2026

Cite as

European Parliament (2026). “VAT reverse-charge mechanism”. Dossier. reference 2025/2261(INI). EU Parl Watch Research. https://news.eu-parl.st-solutions.dev/dossiers/2025-2261 (retrieved 25 September 2026). Official source: Legislative Observatory (OEIL), 2025/2261(INI), https://oeil.secure.europarl.europa.eu/oeil/en/procedure-file?reference=2025%2F2261(INI). Data: European Parliament Open Data, https://data.europarl.europa.eu/ (CC BY 4.0).
BibTeX
@misc{epw-dossier-2025-2261,
  author = {{European Parliament}},
  title = {{VAT reverse-charge mechanism}},
  year = {2026},
  howpublished = {\url{https://news.eu-parl.st-solutions.dev/dossiers/2025-2261}},
  url = {https://news.eu-parl.st-solutions.dev/dossiers/2025-2261},
  urldate = {2026-09-25},
  publisher = {EU Parl Watch Research},
  note = {Dossier. reference 2025/2261(INI). Official source: https://oeil.secure.europarl.europa.eu/oeil/en/procedure-file?reference=2025\%2F2261(INI). Data: European Parliament Open Data (CC BY 4.0)}
}