Text · Amendment list

VAT reverse-charge mechanism

Document ECON-AM-790253 · 2025/2261(INI)

Kind: Amendment list ECON-AM-790253
Date: 9 July 2026
Committee: Committee on Economic and Monetary Affairs
Dossier: 2025-2261

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Formats: Official page PDF Word
Reference: 2025/2261(INI)

Formats: Official page PDF Word
Reference: 2025/2261(INI)

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Amendment 1

Bruno Gonçalves, Jonás Fernández, Evelyn Regner, Niels Fuglsang

Motion for a resolution

Citation 8 a (new)

Amendment: Motion for a resolution and Amendment
Motion for a resolution	Amendment
Motion for a resolution	Amendment– having regard to the study entitled 'The implementation and impact of the VAT reverse charge mechanism in the EU'7a, published by the European Parliamentary Research Service in June 2026,
Motion for a resolution	Amendment7a Study - 'The implementation and impact of the VAT reverse charge mechanism in the EU' - https://www.europarl.europa.eu/RegData/etudes/STUD/2026/774719/EPRS_STU(2026)774719_EN.pdf

Or. en

Amendment 2

Herbert Dorfmann, Markus Ferber, Fernando Navarrete Rojas, Marco Falcone

Motion for a resolution

Citation 15 a (new)

Amendment: Motion for a resolution and Amendment
Motion for a resolution	Amendment
Motion for a resolution	Amendment– having regard to the European Parliament legislative resolution of 17 June 2026 on the proposal for a Council regulation amending Regulation (EU) No 904/2010 as regards the access of the European Public Prosecutor’s Office (EPPO) and the European Anti-Fraud Office (OLAF) to value added tax information at Union level (COM(2025)0685 – C10-0298/2025 – 2025/0348(CNS)),

Or. en

Amendment 3

Bruno Gonçalves, Jonás Fernández, Evelyn Regner, Niels Fuglsang

Motion for a resolution

Citation 15 a (new)

Amendment: Motion for a resolution and Amendment
Motion for a resolution	Amendment
Motion for a resolution	Amendment– having regard to the proposal for a Council Regulation amending Regulation (EU) No 904/2010 as regards the access of the European Public Prosecutor’s Office (EPPO) and the European Anti-Fraud Office (OLAF) to value added tax information at Union level,

Or. en

Amendment 4

Tomáš Kubín

Motion for a resolution

Citation 16

Amendment: Motion for a resolution and Amendment
Motion for a resolution	Amendment
Motion for a resolution– having regard to the study entitled ‘The implementation and impact of the VAT reverse charge mechanism in the EU’, published by its Directorate-General for Parliamentary Research Services (EPRS) on XX June 202614 ,	Amendment– having regard to the study entitled ‘The implementation and impact of the VAT reverse charge mechanism in the EU’, published by its Directorate-General for Parliamentary Research Services (EPRS) on 22 June 202614 ,
Motion for a resolution14 Study – ‘The implementation and impact of the VAT reverse charge mechanism in the EU’, European Parliament, EPRS, XX June 2026.	Amendment14 Study – ‘The implementation and impact of the VAT reverse charge mechanism in the EU’, European Parliament, EPRS, XX June 2026.

Or. en

Amendment 5

Bruno Gonçalves, Jonás Fernández, Evelyn Regner, Niels Fuglsang

Motion for a resolution

Citation 16 a (new)

Amendment: Motion for a resolution and Amendment
Motion for a resolution	Amendment
Motion for a resolution	Amendment– having regard to the European Council meeting conclusions of 19 March 2026,

Or. en

Amendment 6

Bruno Gonçalves, Jonás Fernández, Evelyn Regner, Niels Fuglsang

Motion for a resolution

Citation 16 b (new)

Amendment: Motion for a resolution and Amendment
Motion for a resolution	Amendment
Motion for a resolution	Amendment– having regard to the Flash Eurobarometer 559, from February to April 2025, on “Startups, scaleups and entrepreneurship"14a,
Motion for a resolution	Amendment14a Eurobarometer - "Startups, scaleups and entrepreneurship" - https://europa.eu/eurobarometer/surveys/detail/3359

Or. en

Amendment 7

Bruno Gonçalves, Jonás Fernández, Evelyn Regner, Niels Fuglsang

Motion for a resolution

Citation 16 c (new)

Amendment: Motion for a resolution and Amendment
Motion for a resolution	Amendment
Motion for a resolution	Amendment– having regard to the Flash Eurobarometer 562, from April 2025, on “Citizens’ attitudes towards taxation"14b,
Motion for a resolution	Amendment14b Eurobarometer - "Citizens' attitudes towards taxation" - https://europa.eu/eurobarometer/surveys/detail/3375

Or. en

Amendment 8

Tomáš Kubín

Motion for a resolution

Recital B

Amendment: Motion for a resolution and Amendment
Motion for a resolution	Amendment
Motion for a resolutionB. whereas the EU’s VAT system remains vulnerable to missing trader intra-community fraud and carousel fraud;	AmendmentB. whereas the EU’s VAT system remains vulnerable to missing trader intra-community (MTIC) fraud and carousel fraud with MTIC fraud losses ranging from EUR 12.5 to 32.8 billion per year over the period of 2010-2023;

Or. en

Amendment 9

Bruno Gonçalves, Jonás Fernández, Evelyn Regner, Niels Fuglsang

Motion for a resolution

Recital B a (new)

Amendment: Motion for a resolution and Amendment
Motion for a resolution	Amendment
Motion for a resolution	AmendmentBa. whereas the European Court of Auditors has repeatedly identified weaknesses in the accessibility and interoperability of VAT-related information systems across Member States and Union bodies as a significant obstacle to effective cross-border VAT fraud investigations;

Or. en

Amendment 10

Tomáš Kubín

Motion for a resolution

Recital C

Amendment: Motion for a resolution and Amendment
Motion for a resolution	Amendment
Motion for a resolutionC. whereas such fraud can cause significant losses to national budgets, distort competition and expose legitimate businesses to legal and financial risks;	AmendmentC. whereas such fraud causes significant losses to national budgets, distorts competition and exposes legitimate businesses to legal and financial risks;

Or. en

Amendment 11

Roberts Zīle

Motion for a resolution

Recital C a (new)

Amendment: Motion for a resolution and Amendment
Motion for a resolution	Amendment
Motion for a resolution	AmendmentCa. whereas the RCM has proven to be a highly effective instrument not only in securing tax revenues but also in combating the shadow economy and preventing unfair price dumping by fraudulent actors, thereby directly safeguarding the competitiveness of honest businesses;

Or. en

Amendment 12

Bruno Gonçalves, Jonás Fernández, Evelyn Regner, Niels Fuglsang

Motion for a resolution

Recital C a (new)

Amendment: Motion for a resolution and Amendment
Motion for a resolution	Amendment
Motion for a resolution	AmendmentCa. whereas the capacity to improve results in addressing tax fraud, evasion and avoidance remains restricted by unanimity voting in the Council of the EU, as applicable to this policy area;

Or. en

Amendment 13

Tomáš Kubín

Motion for a resolution

Recital C a (new)

Amendment: Motion for a resolution and Amendment
Motion for a resolution	Amendment
Motion for a resolution	AmendmentCa. whereas VAT fraud concentrates predominantly in business sectors where the reverse charge mechanism is not applied1a
Motion for a resolution	Amendment1a BUETTNER, Thiess; TASSI, Annalisa. VAT fraud and reverse charge: empirical evidence from VAT return data. International Tax and Public Finance (2023) 30:849–878. Available from: https://doi.org/10.1007/s10797-023-09776-y

Or. en

Amendment 14

Tomáš Kubín

Motion for a resolution

Recital D

Amendment: Motion for a resolution and Amendment
Motion for a resolution	Amendment
Motion for a resolutionD. whereas the reverse charge mechanism (RCM) shifts the obligation to account for VAT from the supplier to the customer, thereby reducing the risk of a supplier collecting VAT and disappearing without remitting it;	AmendmentD. whereas the reverse charge mechanism (RCM) shifts the obligation to account for VAT from the supplier to the customer, thereby eliminating the risk of a supplier collecting VAT and disappearing without remitting it;

Or. en

Amendment 15

Tomáš Kubín

Motion for a resolution

Recital G

Amendment: Motion for a resolution and Amendment
Motion for a resolution	Amendment
Motion for a resolutionG. whereas the application of the RCM differs across Member States, including as regards voluntary thresholds and definitions of sectors covered, potentially creating legal uncertainty, compliance costs and opportunities for fraud displacement;	AmendmentG. whereas the application of the RCM differs across Member States, including as regards voluntary thresholds and definitions of sectors covered, potentially creating legal uncertainty, compliance costs, opportunities for fraud displacement and undermining the fraud reduction objectives of the RCM;

Or. en

Amendment 16

Bruno Gonçalves, Jonás Fernández, Evelyn Regner, Niels Fuglsang

Motion for a resolution

Recital G a (new)

Amendment: Motion for a resolution and Amendment
Motion for a resolution	Amendment
Motion for a resolution	AmendmentGa. whereas the VAT compliance gap, according to the Commission’s most recent estimation, reached EUR 128 billion in the EU;

Or. en

Amendment 17

Bruno Gonçalves, Jonás Fernández, Evelyn Regner, Niels Fuglsang

Motion for a resolution

Recital G b (new)

Amendment: Motion for a resolution and Amendment
Motion for a resolution	Amendment
Motion for a resolution	AmendmentGb. whereas there are abrupt divergences in the national VAT compliance gap, from 1% to 30% in proportion to revenues collected by the respective Member State;

Or. en

Amendment 18

Danuše Nerudová

Motion for a resolution

Recital H

Amendment: Motion for a resolution and Amendment
Motion for a resolution	Amendment
Motion for a resolutionH. whereas businesses, especially small and medium-sized enterprises (SMEs), need clear and workable VAT rules in order to comply without disproportionate administrative burden;	AmendmentH. whereas businesses, especially small and medium-sized enterprises (SMEs) operating across several Member States, need clear, consistent and workable VAT rules in order to comply without disproportionate administrative burden; whereas divergent national conditions for applying the RCM add an additional layer of complexity for such businesses;

Or. en

Amendment 19

Bruno Gonçalves, Jonás Fernández, Evelyn Regner, Niels Fuglsang

Motion for a resolution

Recital H a (new)

Amendment: Motion for a resolution and Amendment
Motion for a resolution	Amendment
Motion for a resolution	AmendmentHa. whereas a recent survey, with more than 12000 participating SMEs, points towards “Taxation and Value Added Tax (VAT)” as the most prevalent barrier that prevents enterprises from scaling up in other EU countries;

Or. en

Amendment 20

Bruno Gonçalves, Jonás Fernández, Evelyn Regner, Niels Fuglsang

Motion for a resolution

Recital H b (new)

Amendment: Motion for a resolution and Amendment
Motion for a resolution	Amendment
Motion for a resolution	AmendmentHb. whereas a recent survey, with more than 25 000 participating citizens, highlights that a majority (54%) voted for the EU to have “Combatting tax avoidance and evasion” as its main priority with regards to tax policy;

Or. en

Amendment 21

Herbert Dorfmann, Markus Ferber, Fernando Navarrete Rojas, Marco Falcone

Motion for a resolution

Recital I a (new)

Amendment: Motion for a resolution and Amendment
Motion for a resolution	Amendment
Motion for a resolution	AmendmentIa. whereas the ViDA package alone will not eliminate VAT fraud and needs to be complemented by additional preventive measures;

Or. en

Amendment 22

Tomáš Kubín

Motion for a resolution

Recital J

Amendment: Motion for a resolution and Amendment
Motion for a resolution	Amendment
Motion for a resolutionJ. whereas the QRM has never been applied in practice, raising questions about its operational effectiveness;	AmendmentJ. whereas the QRM has never been applied in practice, raising questions about its operational effectiveness and practical usability;

Or. en

Amendment 23

Danuše Nerudová

Motion for a resolution

Recital K

Amendment: Motion for a resolution and Amendment
Motion for a resolution	Amendment
Motion for a resolutionK. whereas any future framework should balance the protection of tax revenues, legal certainty for businesses, workload for tax administration, the principle of proportionality and respect for Member States’ competences in taxation;	AmendmentK. whereas any future framework should balance the protection of tax revenues, legal certainty for businesses, workload for tax administration, the principle of proportionality and respect for Member States’ competences in taxation; whereas greater consistency in the conditions of application of the RCM, where Member States choose to use it, can contribute to legal certainty without requiring harmonisation of national VAT systems as such;

Or. en

Amendment 24

Kira Marie Peter-Hansen

on behalf of the Verts/ALE Group

Motion for a resolution

Recital K a (new)

Amendment: Motion for a resolution and Amendment
Motion for a resolution	Amendment
Motion for a resolution	AmendmentKa. whereas the VAT reverse charge mechanism was introduced, inter alia, to combat VAT fraud in the EU Emissions Trading System (EU ETS); whereas it was estimated that, in some Member States, up to 90% of the market volume was linked to fraudulent activities in 2008–2009, causing losses of up to EUR 5 billion and undermining confidence in the scheme1a; whereas greenhouse gas emission allowance trading remains among the sectors most exposed to VAT fraud; whereas greenhouse gas emission allowances continue to be one of the most frequently used categories under Article 199a of Directive 2006/112/EC;
Motion for a resolution	Amendment1a According to the Commission Staff Working Document SWD(2017) 428 final (Impact Assessment accompanying the proposal amending Regulation (EU) No 904/2010), Europol estimated that, in some Member States, up to 90% of the carbon emissions trading market was linked to VAT fraud in 2008–2009, resulting in estimated losses of around EUR 5 billion.

Or. en

Amendment 25

Herbert Dorfmann, Markus Ferber, Fernando Navarrete Rojas, Marco Falcone

Motion for a resolution

Recital K a (new)

Amendment: Motion for a resolution and Amendment
Motion for a resolution	Amendment
Motion for a resolution	AmendmentKa. whereas, in its position of 3 May 2022, Parliament called for an assessment of the effects of the reverse charge mechanism to be carried out before any further extension; whereas the most recent substantive Commission assessment of Articles 199a and 199b dates from 2018 (COM(2018)0118) and the requested up-to-date assessment has not been delivered;

Or. en

Amendment 26

Ľudovít Ódor

Motion for a resolution

Paragraph 1

Amendment: Motion for a resolution and Amendment
Motion for a resolution	Amendment
Motion for a resolution1. Recalls that the RCM is a targeted derogation from the VAT system and should not become a general replacement for it;	Amendment1. Recalls that the RCM is a targeted derogation from the VAT system and should not become a general replacement for it and that its extensive use may weaken the coherence of the EU tax framework;

Or. en

Amendment 27

Tomáš Kubín

Motion for a resolution

Paragraph 1

Amendment: Motion for a resolution and Amendment
Motion for a resolution	Amendment
Motion for a resolution1. Recalls that the RCM is a targeted derogation from the VAT system and should not become a general replacement for it;	Amendment1. Recalls that the RCM is a targeted derogation from the VAT system;

Or. en

Amendment 28

Tomáš Kubín

Motion for a resolution

Paragraph 2

Amendment: Motion for a resolution and Amendment
Motion for a resolution	Amendment
Motion for a resolution2. Stresses that protecting VAT revenues is essential for the Member States’ budget and the Union’s budget, fair competition and the proper functioning of the internal market;	Amendment2. Stresses that protecting VAT revenues is essential for Member States’ budgets and the Union budget, fair competition and the proper functioning of the internal market;

Or. en

Amendment 29

Ľudovít Ódor

Motion for a resolution

Paragraph 2 a (new)

Amendment: Motion for a resolution and Amendment
Motion for a resolution	Amendment
Motion for a resolution	Amendment2a. Emphasises the direct link between VAT and corporate income tax, as VAT fraud leads to unrecorded revenues, which in turn means the corporate tax base does not reflect actual economic activity, eroding Member State tax revenues;

Or. en

Amendment 30

Bruno Gonçalves, Jonás Fernández, Evelyn Regner, Niels Fuglsang

Motion for a resolution

Paragraph 2 a (new)

Amendment: Motion for a resolution and Amendment
Motion for a resolution	Amendment
Motion for a resolution	Amendment2a. Expresses deep concern about the VAT compliance gap, which reached EUR 128 billion in the latest year of available records; regrets the increase by 1.6 p.p. in the VAT compliance gap from 2022 to 2023;

Or. en

Amendment 31

Bruno Gonçalves, Jonás Fernández, Evelyn Regner, Niels Fuglsang

Motion for a resolution

Paragraph 2 b (new)

Amendment: Motion for a resolution and Amendment
Motion for a resolution	Amendment
Motion for a resolution	Amendment2b. Laments the European Council’s lack of references to further tax policy harmonisation under the “One Europe, One Market” agenda, particularly given SMEs selected tax and VAT fragmentation as the most prevalent barrier in the single market;

Or. en

Amendment 32

Bruno Gonçalves, Jonás Fernández, Evelyn Regner, Niels Fuglsang

Motion for a resolution

Paragraph 2 c (new)

Amendment: Motion for a resolution and Amendment
Motion for a resolution	Amendment
Motion for a resolution	Amendment2c. Considers that transitioning to the use of qualified majority in certain aspects of tax policy – such as implementation of international agreements signed by all Member States, administrative cooperation or legal definitions – prevents the limiting effect of unanimity in the delivering regulatory harmonisation to fight tax fraud, evasion and avoidance;

Or. en

Amendment 33

Bruno Gonçalves, Jonás Fernández, Evelyn Regner, Niels Fuglsang

Motion for a resolution

Paragraph 2 d (new)

Amendment: Motion for a resolution and Amendment
Motion for a resolution	Amendment
Motion for a resolution	Amendment2d. Notes that the absence of an EU definitive VAT system continues to create opportunities for missing trader intra-Community fraud and carousel fraud; regrets the delay in establishing such a system and acknowledges that this has necessitated the interim use of the Reverse Charge Mechanism as part of a wider toolkit of anti-fraud measures;

Or. en

Amendment 34

Bruno Gonçalves, Jonás Fernández, Evelyn Regner, Niels Fuglsang

Motion for a resolution

Paragraph 2 e (new)

Amendment: Motion for a resolution and Amendment
Motion for a resolution	Amendment
Motion for a resolution	Amendment2e. Notes with regret that the Commission's proposal for a definitive VAT system was formally withdrawn in 2025 owing to a lack of foreseeable political agreement in Council; stresses, nonetheless, that the underlying objective of closing the structural loopholes exploited by carousel and missing trader fraud remains a priority, and calls on the Commission to take forward further analysis and, on that basis, bring forward a revised proposal without further delay;

Or. en

Amendment 35

Tomáš Kubín

Motion for a resolution

Paragraph 3

Amendment: Motion for a resolution and Amendment
Motion for a resolution	Amendment
Motion for a resolution3. Recognises that the RCM has proved effective against missing trader intra-community fraud and carousel fraud in high-risk sectors, while noting that fraud patterns continue to evolve;	Amendment3. Recognises that the RCM has proved extremely effective against missing trader intra-community fraud and carousel fraud in high-risk sectors with most Member States reporting substantial reductions or even practical disappearance of such fraud in the sectors covered by RCM; notes furthermore that fraud patterns continue to evolve;

Or. en

Amendment 36

Ľudovít Ódor

Motion for a resolution

Paragraph 3

Amendment: Motion for a resolution and Amendment
Motion for a resolution	Amendment
Motion for a resolution3. Recognises that the RCM has proved effective against missing trader intra-community fraud and carousel fraud in high-risk sectors, while noting that fraud patterns continue to evolve;	Amendment3. Recognises that the RCM has proved effective against missing trader intra-community fraud and carousel fraud in high-risk sectors with high value homogenous products, while noting that fraud patterns continue to evolve and the extended use of the RCM may cause the fraud to move to adjacent sectors;

Or. en

Amendment 37

Herbert Dorfmann, Markus Ferber, Fernando Navarrete Rojas, Marco Falcone

Motion for a resolution

Paragraph 3

Amendment: Motion for a resolution and Amendment
Motion for a resolution	Amendment
Motion for a resolution3. Recognises that the RCM has proved effective against missing trader intra-community fraud and carousel fraud in high-risk sectors, while noting that fraud patterns continue to evolve;	Amendment3. Recognises that the RCM has generally proved effective against missing trader intra-community fraud and carousel fraud in high-risk sectors, while noting that fraud patterns continue to evolve;

Or. en

Amendment 38

Bruno Gonçalves, Jonás Fernández, Evelyn Regner, Niels Fuglsang

Motion for a resolution

Paragraph 3 a (new)

Amendment: Motion for a resolution and Amendment
Motion for a resolution	Amendment
Motion for a resolution	Amendment3a. Highlights that the RCM's effectiveness hinges on the broader control environment - including transaction-level reporting, advanced audit tools, trader registration verification, risk-based audits, refund controls - as well as on Member States applying these anti-fraud instruments consistently; notes therefore that the RCM does not remove the administrative burden on tax administrations but shifts it, requiring different, and in some cases more demanding, control capabilities than under the standard VAT system;

Or. en

Amendment 39

Tomáš Kubín

Motion for a resolution

Paragraph 4

Amendment: Motion for a resolution and Amendment
Motion for a resolution	Amendment
Motion for a resolution4. Notes that the expiry of Articles 199a and 199b of Directive 2006/112/EC would remove specific anti-fraud tools and this is set to happen before the ViDA package is fully applicable;	Amendment4. Notes that the expiry of Articles 199a and 199b of Directive 2006/112/EC would remove these specific, effective and widely used anti-fraud tools, creating a legal vacuum that could trigger the reemergence of VAT fraud and cause harm to tax revenues and legitimate businesses;

Or. en

Amendment 40

Bruno Gonçalves, Jonás Fernández, Evelyn Regner, Niels Fuglsang

Motion for a resolution

Paragraph 5

Amendment: Motion for a resolution and Amendment
Motion for a resolution	Amendment
Motion for a resolution5. Notes that a vast majority of Member States applying the RCM declared that it reduced cases of fraud, notably in transactions involving high-value and standardised products;	Amendment5. Notes that a vast majority of Member States applying the RCM declared that it reduced cases of fraud, notably in transactions involving high-value and standardised products; underlines that, unlike the standard VAT system, the RCM shifts VAT collection to a later stage in the supply chain, concentrating potential risks in fewer transactions; considers that, where applied, the RCM should remain temporary and strictly limited in scope to avoid long-term structural negative effects on the VAT system;

Or. en

Amendment 41

Tomáš Kubín

Motion for a resolution

Paragraph 5

Amendment: Motion for a resolution and Amendment
Motion for a resolution	Amendment
Motion for a resolution5. Notes that a vast majority of Member States applying the RCM declared that it reduced cases of fraud, notably in transactions involving high-value and standardised products;	Amendment5. Notes that a vast majority of Member States applying the RCM declared that it significantly reduced or even fully eliminated cases of fraud, notably in transactions involving high-value and standardised products;

Or. en

Amendment 42

Roberts Zīle

Motion for a resolution

Paragraph 5 a (new)

Amendment: Motion for a resolution and Amendment
Motion for a resolution	Amendment
Motion for a resolution	Amendment5a. Highlights that several Member States have successfully integrated the RCM with advanced national electronic declaration systems and automated risk analysis tools; stresses that any future EU framework must respect and allow for the continued use of these well-functioning national systems without imposing duplicative administrative layers;

Or. en

Amendment 43

Ľudovít Ódor

Motion for a resolution

Paragraph 6

Amendment: Motion for a resolution and Amendment
Motion for a resolution	Amendment
Motion for a resolution6. Calls for the extension of the validity of Article 199a beyond 31 December 2026 for a sufficiently long period, in order to preserve legal certainty, prevent renewed exposure to carousel fraud and ensure continuity while ViDA is progressively implemented;	Amendment6. Calls for the extension of the validity of Article 199a beyond 31 December 2026 for a sufficiently long period, in order to preserve legal certainty, prevent renewed exposure to carousel fraud and ensure continuity while ViDA is progressively implemented; regrets the prolonged implementation deadlines agreed under the ViDA package, under which digital reporting requirements are key to giving competent authorities tools to investigate VAT fraud efficiently, replacing the need for the RCM;

Or. en

Amendment 44

Danuše Nerudová

Motion for a resolution

Paragraph 6

Amendment: Motion for a resolution and Amendment
Motion for a resolution	Amendment
Motion for a resolution6. Calls for the extension of the validity of Article 199a beyond 31 December 2026 for a sufficiently long period, in order to preserve legal certainty, prevent renewed exposure to carousel fraud and ensure continuity while ViDA is progressively implemented;	Amendment6. Calls for the extension of the validity of Article 199a beyond 31 December 2026 for a sufficiently long period, in order to preserve legal certainty, prevent renewed exposure to carousel fraud and ensure continuity while ViDA is progressively implemented; considers that this extension should be accompanied by a harmonisation of the conditions under which Member States apply the mechanism, in particular as regards thresholds and the scope of sectors covered;

Or. en

Amendment 45

Roberts Zīle

Motion for a resolution

Paragraph 6

Amendment: Motion for a resolution and Amendment
Motion for a resolution	Amendment
Motion for a resolution6. Calls for the extension of the validity of Article 199a beyond 31 December 2026 for a sufficiently long period, in order to preserve legal certainty, prevent renewed exposure to carousel fraud and ensure continuity while ViDA is progressively implemented;	Amendment6. Calls for the extension of the validity of Article 199a beyond 31 December 2026 for a sufficiently long period, in order to preserve legal certainty, prevent renewed exposure to carousel fraud, combat the shadow economy, and ensure operational continuity for national tax administrations and businesses while ViDA is progressively implemented;

Or. en

Amendment 46

Bruno Gonçalves, Jonás Fernández, Evelyn Regner, Niels Fuglsang

Motion for a resolution

Paragraph 6

Amendment: Motion for a resolution and Amendment
Motion for a resolution	Amendment
Motion for a resolution6. Calls for the extension of the validity of Article 199a beyond 31 December 2026 for a sufficiently long period, in order to preserve legal certainty, prevent renewed exposure to carousel fraud and ensure continuity while ViDA is progressively implemented;	Amendment6. Considers the possibility of an extension of the validity of Article 199a as a bridging measure during ViDA's implementation, in order to preserve legal certainty, prevent renewed exposure to carousel fraud, while noting that continued use should be subject to regular review, demonstrated fraud risks and proportionality assessments;

Or. en

Amendment 47

Kira Marie Peter-Hansen

on behalf of the Verts/ALE Group

Motion for a resolution

Paragraph 6

Amendment: Motion for a resolution and Amendment
Motion for a resolution	Amendment
Motion for a resolution6. Calls for the extension of the validity of Article 199a beyond 31 December 2026 for a sufficiently long period, in order to preserve legal certainty, prevent renewed exposure to carousel fraud and ensure continuity while ViDA is progressively implemented;	Amendment6. Calls for the extension of the validity of Article 199a beyond 31 December 2026 as a temporary and targeted anti-fraud measure, for a limited period strictly necessary in order to preserve legal certainty, prevent renewed exposure to carousel fraud and ensure continuity while ViDA is progressively implemented;

Or. en

Amendment 48

Tomáš Kubín

Motion for a resolution

Paragraph 6

Amendment: Motion for a resolution and Amendment
Motion for a resolution	Amendment
Motion for a resolution6. Calls for the extension of the validity of Article 199a beyond 31 December 2026 for a sufficiently long period, in order to preserve legal certainty, prevent renewed exposure to carousel fraud and ensure continuity while ViDA is progressively implemented;	Amendment6. Calls for the extension of the validity of Article 199a beyond 31 December 2026 for a sufficiently long period or even permanently, in order to preserve legal certainty, prevent renewed exposure to carousel fraud and ensure continuity while ViDA is progressively implemented;

Or. en

Amendment 49

Bruno Gonçalves, Jonás Fernández, Evelyn Regner, Niels Fuglsang

Motion for a resolution

Paragraph 7

Amendment: Motion for a resolution and Amendment
Motion for a resolution	Amendment
Motion for a resolution7. Considers that a more significant extension, by at least four years, would ensure continuity for businesses and tax administrations until ViDA, digital reporting and national e-invoicing systems produce their full effect;	Amendment7. Considers that a more significant extension, by at least four years, would ensure continuity for businesses and tax administrations until ViDA, digital reporting and national e-invoicing systems produce their full effect; recalls that such an extension should remain transitional in nature and serve as a bridging measure pending the rollout of a harmonised, digitally enabled EU VAT system, underpinned by robust e-invoicing and digital reporting requirements and can reduce fraud structurally, simplify compliance for legitimate businesses and secure stable revenues for public services;

Or. en

Amendment 50

Markus Ferber

Motion for a resolution

Paragraph 7

Amendment: Motion for a resolution and Amendment
Motion for a resolution	Amendment
Motion for a resolution7. Considers that a more significant extension, by at least four years, would ensure continuity for businesses and tax administrations until ViDA, digital reporting and national e-invoicing systems produce their full effect;	Amendment7. Considers that a more significant extension, for a period sufficient to allow the full implementation and demonstrated effectiveness of the VAT in the Digital Age package, would ensure continuity and predictability for businesses and tax administrations until ViDA, digital reporting and national e-invoicing systems produce their full effect;

Or. en

Amendment 51

Kira Marie Peter-Hansen

on behalf of the Verts/ALE Group

Motion for a resolution

Paragraph 7

Amendment: Motion for a resolution and Amendment
Motion for a resolution	Amendment
Motion for a resolution7. Considers that a more significant extension, by at least four years, would ensure continuity for businesses and tax administrations until ViDA, digital reporting and national e-invoicing systems produce their full effect;	Amendment7. Considers that a more significant extension should be subject to a sunset clause and regular review and be accompanied by a Commission evaluation, to ensure the measure remains relevant and to ensure continuity for businesses and tax administrations until ViDA, digital reporting and national e-invoicing systems produce their full effect;

Or. en

Amendment 52

Herbert Dorfmann, Markus Ferber, Fernando Navarrete Rojas, Marco Falcone

Motion for a resolution

Paragraph 7

Amendment: Motion for a resolution and Amendment
Motion for a resolution	Amendment
Motion for a resolution7. Considers that a more significant extension, by at least four years, would ensure continuity for businesses and tax administrations until ViDA, digital reporting and national e-invoicing systems produce their full effect;	Amendment7. Considers that a more significant extension than those granted so far would ensure continuity for businesses and tax administrations until ViDA, digital reporting and national e-invoicing systems produce their full effect;

Or. en

Amendment 53

Bruno Gonçalves, Jonás Fernández, Evelyn Regner, Niels Fuglsang

Motion for a resolution

Paragraph 7

Amendment: Motion for a resolution and Amendment
Motion for a resolution	Amendment
Motion for a resolution7. Considers that a more significant extension, by at least four years, would ensure continuity for businesses and tax administrations until ViDA, digital reporting and national e-invoicing systems produce their full effect;	Amendment7. Emphasises that such an extension would ensure continuity for businesses and tax administrations until ViDA, digital reporting and national e-invoicing systems produce their full effect;

Or. en

Amendment 54

Tomáš Kubín

Motion for a resolution

Paragraph 7

Amendment: Motion for a resolution and Amendment
Motion for a resolution	Amendment
Motion for a resolution7. Considers that a more significant extension, by at least four years, would ensure continuity for businesses and tax administrations until ViDA, digital reporting and national e-invoicing systems produce their full effect;	Amendment7. Considers that only a significant extension would ensure continuity for businesses and tax administrations until ViDA, digital reporting and national e-invoicing systems produce their full effect;

Or. en

Amendment 55

Tomáš Kubín

Motion for a resolution

Paragraph 7 a (new)

Amendment: Motion for a resolution and Amendment
Motion for a resolution	Amendment
Motion for a resolution	Amendment7a. Acknowledges that some industries2a and academics have argued for a permanent RCM which would bring sustained VAT fraud reduction, legal certainty for all market participants and stable and efficient compliance frameworks;
Motion for a resolution	Amendment2a Joint Industry Call to Sustain Protections Against VAT Fraud in Energy, Emissions and Energy Certificates Trading. Brussels, 3 March 2026. Available from: https://www.eurogas.org/wp-content/uploads/2026/03/20260303_Joint-Energy-Industry-Call-to-Sustain-VAT-Fraud-Protections.pdf

Or. en

Amendment 56

Tomáš Kubín

Motion for a resolution

Paragraph 8

Amendment: Motion for a resolution and Amendment
Motion for a resolution	Amendment
Motion for a resolution8. Underlines that any extension of the validity of Article 199a should remain targeted, evidence-based and justified by clear fraud risks, sector specificities and a lack of less burdensome alternatives;	Amendmentdeleted

Or. en

Amendment 57

Kira Marie Peter-Hansen

on behalf of the Verts/ALE Group

Motion for a resolution

Paragraph 8 a (new)

Amendment: Motion for a resolution and Amendment
Motion for a resolution	Amendment
Motion for a resolution	Amendment8a. Stresses that the reverse charge mechanism must remain an exceptional derogation and not replace the need for a broader VAT reform; calls on the Commission to present a roadmap for a comprehensive and coherent VAT framework, aimed at closing loopholes enabling large-scale VAT fraud and based on EU-wide digital reporting and e-invoicing, stronger administrative cooperation, and effective enforcement against cross-border VAT fraud;

Or. en

Amendment 58

Kira Marie Peter-Hansen

on behalf of the Verts/ALE Group

Motion for a resolution

Paragraph 8 b (new)

Amendment: Motion for a resolution and Amendment
Motion for a resolution	Amendment
Motion for a resolution	Amendment8b. Regrets that, according to recent Commission estimates, the EU VAT compliance gap amounted to EUR 128 billion in 2023; notes with concern that carousel VAT fraud accounted for approximately one quarter of annual VAT revenue losses, while missing trader intra-community (MTIC) VAT fraud is estimated to cause annual losses of between EUR 12.5 billion and EUR 32.8 billion; stresses that these lost revenues deprive public budgets of resources for public investment, weaken the Union's own resources and undermine fair competition for legitimate businesses in the Single Market.

Or. en

Amendment 59

Danuše Nerudová

Motion for a resolution

Paragraph 9

Amendment: Motion for a resolution and Amendment
Motion for a resolution	Amendment
Motion for a resolution9. Calls on the Commission, together with the Member States, to assess the costs and benefits of applying the RCM, sector by sector, including its impact on fraud, businesses, tax administrations and possible fraud displacement, and to adapt the list of sectors accordingly;	Amendment9. Calls on the Commission, together with the Member States, to assess the costs and benefits of applying the RCM, sector by sector, including its impact on fraud, businesses, tax administrations and possible fraud displacement, and to adapt the list of sectors accordingly; calls, on the basis of this assessment, for the establishment of common minimum conditions for the application of the RCM across Member States, in order to reduce legal uncertainty and limit opportunities for fraud displacement between Member States with diverging rules;

Or. en

Amendment 60

Fernando Navarrete Rojas, Herbert Dorfmann

Motion for a resolution

Paragraph 9

Amendment: Motion for a resolution and Amendment
Motion for a resolution	Amendment
Motion for a resolution9. Calls on the Commission, together with the Member States, to assess the costs and benefits of applying the RCM, sector by sector, including its impact on fraud, businesses, tax administrations and possible fraud displacement, and to adapt the list of sectors accordingly;	Amendment9. Calls on the Commission, together with the Member States, to assess the costs and benefits of applying the RCM, sector by sector, including its impact on fraud, businesses, tax administrations and possible fraud displacement, notably by comparing the estimated VAT fraud prevented against the compliance costs borne by businesses, with a particular focus on small and medium-sized enterprises (SMEs), and to adapt the list of sectors accordingly;

Or. en

Amendment 61

Bruno Gonçalves, Jonás Fernández, Evelyn Regner, Niels Fuglsang

Motion for a resolution

Paragraph 9

Amendment: Motion for a resolution and Amendment
Motion for a resolution	Amendment
Motion for a resolution9. Calls on the Commission, together with the Member States, to assess the costs and benefits of applying the RCM, sector by sector, including its impact on fraud, businesses, tax administrations and possible fraud displacement, and to adapt the list of sectors accordingly;	Amendment9. Calls on the Commission, together with the Member States, to assess the costs and benefits of applying the RCM, sector by sector, including its impact on fraud, businesses, tax administrations and possible fraud displacement, and to adapt the list of sectors accordingly; further calls on the Commission to analyse and issue recommendations for Member States regarding “last-mile” fraud in B2C transactions for sectors where the RCM is applicable;

Or. en

Amendment 62

Tomáš Kubín

Motion for a resolution

Paragraph 9

Amendment: Motion for a resolution and Amendment
Motion for a resolution	Amendment
Motion for a resolution9. Calls on the Commission, together with the Member States, to assess the costs and benefits of applying the RCM, sector by sector, including its impact on fraud, businesses, tax administrations and possible fraud displacement, and to adapt the list of sectors accordingly;	Amendment9. Calls on the Commission, together with the Member States, to assess the costs and benefits of applying the RCM, sector by sector, including its impact on fraud, businesses, tax administrations and possible fraud displacement, and to extend the list of sectors accordingly;

Or. en

Amendment 63

Herbert Dorfmann, Markus Ferber, Fernando Navarrete Rojas, Marco Falcone

Motion for a resolution

Paragraph 9 a (new)

Amendment: Motion for a resolution and Amendment
Motion for a resolution	Amendment
Motion for a resolution	Amendment9a. Takes note that the Commission has not delivered the up-to-date assessment of the effects of Article 199a and 199b requested by Parliament before any further extension; calls on the Commission to present such an assessment and, on that basis, a timely proposal well ahead of the expiry on 31 December 2026;

Or. en

Amendment 64

Roberts Zīle

Motion for a resolution

Paragraph 9 a (new)

Amendment: Motion for a resolution and Amendment
Motion for a resolution	Amendment
Motion for a resolution	Amendment9a. Notes that withdrawing the RCM from economic sectors where it has successfully eradicated carousel fraud, without an equally robust and proven alternative fully operational, would likely result in the immediate resurgence of criminal networks and severe tax revenue losses;

Or. en

Amendment 65

Danuše Nerudová

Motion for a resolution

Paragraph 10

Amendment: Motion for a resolution and Amendment
Motion for a resolution	Amendment
Motion for a resolution10. Stresses that greater consistency in applying Article 199a should not make the RCM mandatory or lead to forced harmonisation of national VAT systems, but should ensure clearer and more predictable treatment of comparable high-risk transactions;	Amendment10. Stresses that the RCM should remain optional for Member States, considers, however, that where a Member State applies the RCM pursuant to Article 199a, the conditions governing its application, including the thresholds above which the mechanism applies and the definitions of the sectors and goods or services covered, shall be aligned at Union level, with a view to ensuring clearer and more predictable treatment of comparable high-risk transactions across the internal market and to limiting opportunities for fraud displacement arising from divergent national rules;

Or. en

Amendment 66

Tomáš Kubín

Motion for a resolution

Paragraph 10

Amendment: Motion for a resolution and Amendment
Motion for a resolution	Amendment
Motion for a resolution10. Stresses that greater consistency in applying Article 199a should not make the RCM mandatory or lead to forced harmonisation of national VAT systems, but should ensure clearer and more predictable treatment of comparable high-risk transactions;	Amendment10. Stresses that greater consistency in applying Article 199a is needed, this should however not lead to forced harmonisation of national VAT systems, but should ensure clearer and more predictable treatment of comparable high-risk transactions with the objective of simplifying cross-border activities for SMEs;

Or. en

Amendment 67

Herbert Dorfmann, Markus Ferber, Fernando Navarrete Rojas, Marco Falcone

Motion for a resolution

Paragraph 10

Amendment: Motion for a resolution and Amendment
Motion for a resolution	Amendment
Motion for a resolution10. Stresses that greater consistency in applying Article 199a should not make the RCM mandatory or lead to forced harmonisation of national VAT systems, but should ensure clearer and more predictable treatment of comparable high-risk transactions;	Amendment10. Stresses that greater consistency in applying Article 199a should not make the RCM mandatory, but should ensure clearer and more predictable treatment of comparable high-risk transactions, while not excluding, for a limited number of sectors at the highest risk of fraud, a more harmonised application;

Or. en

Amendment 68

Bruno Gonçalves, Jonás Fernández, Evelyn Regner, Niels Fuglsang

Motion for a resolution

Paragraph 10

Amendment: Motion for a resolution and Amendment
Motion for a resolution	Amendment
Motion for a resolution10. Stresses that greater consistency in applying Article 199a should not make the RCM mandatory or lead to forced harmonisation of national VAT systems, but should ensure clearer and more predictable treatment of comparable high-risk transactions;	Amendment10. Stresses that greater consistency in applying Article 199a should not make the RCM mandatory, but ensure clearer and more predictable treatment of comparable high-risk transactions;

Or. en

Amendment 69

Roberts Zīle

Motion for a resolution

Paragraph 10 a (new)

Amendment: Motion for a resolution and Amendment
Motion for a resolution	Amendment
Motion for a resolution	Amendment10a. Underlines that efforts to achieve greater EU-level consistency must strictly respect the principle of subsidiarity, allowing Member States the necessary flexibility to quickly adapt the RCM to specific, localised fraud threats and shadow economy risks without waiting for protracted EU-level legislative changes;

Or. en

Amendment 70

Bruno Gonçalves, Jonás Fernández, Evelyn Regner, Niels Fuglsang

Motion for a resolution

Paragraph 11

Amendment: Motion for a resolution and Amendment
Motion for a resolution	Amendment
Motion for a resolution11. Calls on the Commission, together with the Member States, to clarify the scope and definitions of sectors covered by Article 199a where divergent interpretations have created legal uncertainty, compliance burdens or opportunities for fraud;	Amendment11. Calls on the Commission, in consultation with the Member States, to propose a legal clarification of the scope and definitions of sectors covered by Article 199a since divergent interpretations have created legal uncertainty, compliance burdens or opportunities for fraud;

Or. en

Amendment 71

Herbert Dorfmann, Markus Ferber, Fernando Navarrete Rojas, Marco Falcone

Motion for a resolution

Paragraph 11

Amendment: Motion for a resolution and Amendment
Motion for a resolution	Amendment
Motion for a resolution11. Calls on the Commission, together with the Member States, to clarify the scope and definitions of sectors covered by Article 199a where divergent interpretations have created legal uncertainty, compliance burdens or opportunities for fraud;	Amendment11. Calls on the Commission, together with the Member States, to clarify and regularly update the scope and definitions of sectors covered by Article 199a where divergent interpretations have created legal uncertainty, compliance burdens or opportunities for fraud;

Or. en

Amendment 72

Bruno Gonçalves, Jonás Fernández, Evelyn Regner, Niels Fuglsang

Motion for a resolution

Paragraph 11 a (new)

Amendment: Motion for a resolution and Amendment
Motion for a resolution	Amendment
Motion for a resolution	Amendment11a. Stresses that minimum harmonisation of the thresholds and sector definitions applicable under Article 199a can ensure that comparable high-risk transactions are treated in a materially equivalent manner across Member States; calls on the Commission to propose, where evidence supports this, a framework of common minimum standards for the application of the RCM within the sectors listed under Article 199a(1), while preserving Member States' ability to apply more focussed measures;

Or. en

Amendment 73

Herbert Dorfmann, Markus Ferber, Fernando Navarrete Rojas, Marco Falcone

Motion for a resolution

Paragraph 12

Amendment: Motion for a resolution and Amendment
Motion for a resolution	Amendment
Motion for a resolution12. Considers that particular attention should be paid to high-value, fast-moving and digitalised transactions, including energy supply, emission allowances, energy certificates, electronics and metals;	Amendment12. Considers that particular attention should continue to be paid to high-value, fast-moving and digitalised transactions, including energy supply, emission allowances, energy certificates, electronics and metals; calls on the Commission to clarify the VAT treatment of energy certificates, including guarantees of origin, which currently remain in a legal grey zone exposing operators to legal uncertainty and liability risks;

Or. en

Amendment 74

Roberts Zīle

Motion for a resolution

Paragraph 12

Amendment: Motion for a resolution and Amendment
Motion for a resolution	Amendment
Motion for a resolution12. Considers that particular attention should be paid to high-value, fast-moving and digitalised transactions, including energy supply, emission allowances, energy certificates, electronics and metals;	Amendment12. Considers that particular attention should be paid to high-value, fast-moving and digitalised transactions, including energy supply, emission allowances, energy certificates, electronics, raw and semi-finished metals, precious metals, and agricultural commodities such as cereals and industrial crops, which remain highly susceptible to missing-trader fraud;

Or. en

Amendment 75

Tomáš Kubín

Motion for a resolution

Paragraph 12

Amendment: Motion for a resolution and Amendment
Motion for a resolution	Amendment
Motion for a resolution12. Considers that particular attention should be paid to high-value, fast-moving and digitalised transactions, including energy supply, emission allowances, energy certificates, electronics and metals;	Amendment12. Considers that particular attention should be paid to high-value, fast-moving and digitalised transactions, including energy supply, emission allowances (in particular under EU Emissions Trading System Phase 2), energy certificates, electronics and metals;

Or. en

Amendment 76

Tomáš Kubín

Motion for a resolution

Paragraph 12 a (new)

Amendment: Motion for a resolution and Amendment
Motion for a resolution	Amendment
Motion for a resolution	Amendment12a. Recalls that the EU Emissions Trading System was the vehicle for one of the largest carousel fraud schemes in EU history, leading to estimated losses of approximately EUR 5 billion between 2008 and 2009, and that those schemes were only eliminated after the damage had already occurred; calls on the Commission to conduct a pre-emptive vulnerability assessment of the risk of VAT carousel fraud and financial crime affecting carbon credit and allowance transactions under the EU Emissions Trading System Phase 2 (ETS2) and postpone the operational launch of ETS2 if there is a high risk of such crimes;

Or. en

Amendment 77

Bruno Gonçalves, Jonás Fernández, Evelyn Regner, Niels Fuglsang

Motion for a resolution

Paragraph 13

Amendment: Motion for a resolution and Amendment
Motion for a resolution	Amendment
Motion for a resolution13. Warns that divergent thresholds, definitions of sectors and implementation practices may increase costs for cross-border businesses and create opportunities for fraudsters to exploit gaps;	Amendment13. Warns that divergent thresholds, definitions of sectors and implementation practices may increase costs for cross-border businesses and create opportunities for fraudsters to exploit gaps; stresses the importance of regulatory harmonisation, enhanced information exchanges and stronger cooperation between competent authorities and EU fraud agencies in addressing risks of cross-border tax fraud, evasion and avoidance, as well as simplifying cross-border economic activity;

Or. en

Amendment 78

Danuše Nerudová

Motion for a resolution

Paragraph 13

Amendment: Motion for a resolution and Amendment
Motion for a resolution	Amendment
Motion for a resolution13. Warns that divergent thresholds, definitions of sectors and implementation practices may increase costs for cross-border businesses and create opportunities for fraudsters to exploit gaps;	Amendment13. Warns that divergent thresholds, definitions of sectors and implementation practices may increase costs for cross-border businesses and create opportunities for fraudsters to exploit gaps; calls on the Commission to propose, where appropriate through implementing measures or guidance, a common set of thresholds and sector definitions to be applied by Member States making use of Article 199a;

Or. en

Amendment 79

Markus Ferber

Motion for a resolution

Paragraph 13 a (new)

Amendment: Motion for a resolution and Amendment
Motion for a resolution	Amendment
Motion for a resolution	Amendment13a. Calls on the Commission to accompany any legislative proposal extending Article 199a with targeted simplification measures with the aim of reducing legal uncertainty and compliance costs for businesses operating across Member States; stresses that such measures should respect Member States' competences in taxation and should not make the mechanism mandatory or introduce harmonisation beyond what is necessary to reduce regulatory arbitrage and compliance duplication;

Or. en

Amendment 80

Danuše Nerudová

Motion for a resolution

Paragraph 14

Amendment: Motion for a resolution and Amendment
Motion for a resolution	Amendment
Motion for a resolution14. Stresses the need for additional guidance on implementation matters through the VAT Committee and, where appropriate, Commission explanatory notes, while avoiding unnecessary complexity and respecting Member States’ competences in taxation;	Amendment14. Stresses the need for additional guidance on implementation matters through the VAT Committee and, where appropriate, Commission explanatory notes and other measures, in order to achieve a consistent and uniform application of the conditions for the RCM across Member States , while avoiding unnecessary complexity and respecting Member States’ competences in taxation;

Or. en

Amendment 81

Bruno Gonçalves, Jonás Fernández, Evelyn Regner

Motion for a resolution

Paragraph 14

Amendment: Motion for a resolution and Amendment
Motion for a resolution	Amendment
Motion for a resolution14. Stresses the need for additional guidance on implementation matters through the VAT Committee and, where appropriate, Commission explanatory notes, while avoiding unnecessary complexity and respecting Member States’ competences in taxation;	Amendment14. Stresses the need for additional guidance on implementation matters through the VAT Committee and, where appropriate, Commission explanatory notes;

Or. en

Amendment 82

Bruno Gonçalves, Jonás Fernández, Evelyn Regner, Niels Fuglsang

Motion for a resolution

Paragraph 15

Amendment: Motion for a resolution and Amendment
Motion for a resolution	Amendment
Motion for a resolution15. Suggests that the QRM should only be extended if its operability is improved;	Amendmentdeleted

Or. en

Amendment 83

Markus Ferber

Motion for a resolution

Paragraph 16

Amendment: Motion for a resolution and Amendment
Motion for a resolution	Amendment
Motion for a resolution16. Calls on the Commission to assess and propose how the QRM could be simplified and accelerated, while maintaining safeguards;	Amendment16. Calls on the Commission to assess and propose how the QRM could be simplified and accelerated to make it a more operationally credible emergency, while maintaining safeguards;

Or. en

Amendment 84

Bruno Gonçalves, Jonás Fernández, Evelyn Regner, Niels Fuglsang

Motion for a resolution

Paragraph 16

Amendment: Motion for a resolution and Amendment
Motion for a resolution	Amendment
Motion for a resolution16. Calls on the Commission to assess and propose how the QRM could be simplified and accelerated, while maintaining safeguards;	Amendment16. Calls on the Commission to assess and propose how the QRM could be more operationally accessible while maintaining safeguards;

Or. en

Amendment 85

Bruno Gonçalves, Jonás Fernández, Evelyn Regner, Niels Fuglsang

Motion for a resolution

Paragraph 17

Amendment: Motion for a resolution and Amendment
Motion for a resolution	Amendment
Motion for a resolution17. Considers that such reform could include a simplified activation procedure, a standard notification template, clearer evidentiary requirements and better articulation of the derogation procedure under Article 395 of Directive 2006/112/EC;	Amendment17. Considers that such reform could include a standard notification template, clearer evidentiary requirements and better articulation of the derogation procedure under Article 395 of Directive 2006/112/EC;

Or. en

Amendment 86

Roberts Zīle

Motion for a resolution

Paragraph 18 a (new)

Amendment: Motion for a resolution and Amendment
Motion for a resolution	Amendment
Motion for a resolution	Amendment18a. Stresses that the Quick Reaction Mechanism (QRM) can only act as a credible deterrent if Member States are empowered to activate it swiftly based on their own robust national intelligence and automated risk profiling, before irrecoverable financial damage is inflicted on the national budget;

Or. en

Amendment 87

Bruno Gonçalves, Jonás Fernández, Evelyn Regner, Niels Fuglsang

Motion for a resolution

Paragraph 19

Amendment: Motion for a resolution and Amendment
Motion for a resolution	Amendment
Motion for a resolution19. Underlines that, while the QRM should remain an exceptional, temporary measure limited to addressing serious and sudden risks of fraud, consideration could be given to extending its period of application beyond the current nine months;	Amendment19. Underlines that the QRM should remain an exceptional, temporary measure limited to addressing serious and sudden risks of fraud;

Or. en

Amendment 88

Markus Ferber

Motion for a resolution

Paragraph 20

Amendment: Motion for a resolution and Amendment
Motion for a resolution	Amendment
Motion for a resolution20. Stresses that any extension or adjustment must take account of compliance costs for businesses, especially SMEs, including adaptation costs and costs resulting from transaction classification, reporting obligations and legal uncertainty;	Amendment20. Stresses that any extension or adjustment must take account of compliance costs for businesses, especially SMEs, including adaptation costs and costs resulting from transaction classification, reporting obligations and legal uncertainty; stresses in particular that the reverse charge mechanism, where applied, shifts VAT accounting obligations entirely onto the recipient, who may be a small or micro enterprise with limited administrative capacity; considers that this structural asymmetry must be reflected in the design of any extended or reformed mechanism through simplified reporting templates, clear guidance on classification, and effective protection against penalties arising from genuine uncertainty about sector scope;

Or. en

Amendment 89

Herbert Dorfmann, Markus Ferber, Fernando Navarrete Rojas, Marco Falcone

Motion for a resolution

Paragraph 20

Amendment: Motion for a resolution and Amendment
Motion for a resolution	Amendment
Motion for a resolution20. Stresses that any extension or adjustment must take account of compliance costs for businesses, especially SMEs, including adaptation costs and costs resulting from transaction classification, reporting obligations and legal uncertainty;	Amendment20. Stresses that any extension or adjustment must take account of compliance costs for businesses, especially SMEs, including adaptation costs and costs resulting from transaction classification, reporting obligations and legal uncertainty; calls for these costs to be documented on a disaggregated basis, distinguishing the burden borne by SMEs from that borne by large operators, and weighed against the fraud reduction achieved, so that the proportionality of the mechanism can be robustly assessed;

Or. en

Amendment 90

Roberts Zīle

Motion for a resolution

Paragraph 21

Amendment: Motion for a resolution and Amendment
Motion for a resolution	Amendment
Motion for a resolution21. Emphasises that legitimate businesses should not become collateral victims of VAT fraud prevention policies, and that anti-fraud measures must remain proportionate, predictable and workable;	Amendment21. Emphasises that legitimate businesses should not become collateral victims of VAT fraud prevention policies, and that anti-fraud measures must remain proportionate, predictable and workable; points out, furthermore, that when applied correctly, the RCM acts as a vital protection mechanism for honest businesses against severe market distortions caused by fraudulent competitors;

Or. en

Amendment 91

Bruno Gonçalves, Jonás Fernández, Evelyn Regner, Niels Fuglsang

Motion for a resolution

Paragraph 21

Amendment: Motion for a resolution and Amendment
Motion for a resolution	Amendment
Motion for a resolution21. Emphasises that legitimate businesses should not become collateral victims of VAT fraud prevention policies, and that anti-fraud measures must remain proportionate, predictable and workable;	Amendment21. Emphasises that anti-fraud measures must remain proportionate, predictable and workable; stresses that suboptimal enforcement against tax fraud, evasion and avoidance harms the level playing field, to the detriment of businesses that comply with legal requirements;

Or. en

Amendment 92

Roberts Zīle

Motion for a resolution

Paragraph 21 a (new)

Amendment: Motion for a resolution and Amendment
Motion for a resolution	Amendment
Motion for a resolution	Amendment21a. Calls on the Commission and Member States to ensure that compliance expectations regarding the RCM distinguish clearly between deliberate participation in VAT fraud schemes and unintentional administrative errors made by SMEs, ensuring that the latter are not subject to disproportionate punitive measures;

Or. en

Amendment 93

Bruno Gonçalves, Jonás Fernández, Evelyn Regner, Niels Fuglsang

Motion for a resolution

Paragraph 22

Amendment: Motion for a resolution and Amendment
Motion for a resolution	Amendment
Motion for a resolution22. Calls on tax administrations to focus on fast identification and issuance of VAT refunds to legitimate start-ups and small businesses in industries subject to the reverse charge;	Amendment22. Calls on tax administrations to focus on fast identification and issuance of VAT refunds to legitimate start-ups and small businesses in industries subject to the reverse charge; underlines the need to reinforce capacity-building in national tax administrations, as well as the uptake of digital solutions that improves effectiveness and efficiency; stresses the importance of deepening cross-border administrative cooperation in tax matters in order to enhance early detection of fraud risk, prevent fraud, evasion and avoidance, as well as to swiftly provide refunds where appropriate;

Or. en

Amendment 94

Markus Ferber

Motion for a resolution

Paragraph 22 a (new)

Amendment: Motion for a resolution and Amendment
Motion for a resolution	Amendment
Motion for a resolution	Amendment22a. Calls on the Commission to assess the average processing time for VAT refund claims submitted by small and medium-sized enterprises in sectors subject to the reverse charge mechanism across Member States; calls on the Commission to propose, where the assessment reveals disproportionate delays, targeted measures to ensure that refund claims from such businesses are processed within a period that does not exceed 30 days from the submission of a complete claim, in line with the objective of reducing the administrative burden on smaller operators;

Or. en

Amendment 95

Roberts Zīle

Motion for a resolution

Paragraph 22 a (new)

Amendment: Motion for a resolution and Amendment
Motion for a resolution	Amendment
Motion for a resolution	Amendment22a. Highlights that the transition to the VAT in the Digital Age (ViDA) framework must be seamless and must avoid any scenario where businesses are forced to comply with overlapping digital reporting requirements and traditional RCM documentation simultaneously for the same transactions, thereby preventing an unjustified double administrative burden;

Or. en

Amendment 96

Bruno Gonçalves, Jonás Fernández, Evelyn Regner, Niels Fuglsang

Motion for a resolution

Paragraph 23

Amendment: Motion for a resolution and Amendment
Motion for a resolution	Amendment
Motion for a resolution23. Requests that the Commission report to Parliament and the Council every two years on the implementation of Articles 199a and 199b; in this context, asks the Commission to report on the impact of these articles on fraud reduction, compliance costs and fraud displacement; asks the Commission to report, furthermore, on the impact of the rollout of ViDA on the implementation of these articles, including whether the reverse charge mechanism will remain necessary once the digital reporting requirements provided for under ViDA have been implemented;	Amendment23. Requests that the Commission report to Parliament and the Council every two years on the implementation of Articles 199a and 199b; calls the Commission, where such report identifies disproportionate burdens, insufficient evidence of fraud risk or the availability of equally effective measures, to propose measures that limit or adjust the application of the RCM by Member States; asks the Commission to report on the impact of these articles on fraud reduction, compliance costs and fraud displacement; asks the Commission to produce a comprehensive analysis, no later than 31 December 2030, on the impact of the rollout of ViDA on the implementation of these articles, including whether the reverse charge mechanism will remain necessary once the digital reporting requirements provided for under ViDA have been implemented; considers that the findings of this report should be the determining basis for any decision beyond 31 December 2030;

Or. en

Amendment 97

Fernando Navarrete Rojas, Herbert Dorfmann

Motion for a resolution

Paragraph 23

Amendment: Motion for a resolution and Amendment
Motion for a resolution	Amendment
Motion for a resolution23. Requests that the Commission report to Parliament and the Council every two years on the implementation of Articles 199a and 199b; in this context, asks the Commission to report on the impact of these articles on fraud reduction, compliance costs and fraud displacement; asks the Commission to report, furthermore, on the impact of the rollout of ViDA on the implementation of these articles, including whether the reverse charge mechanism will remain necessary once the digital reporting requirements provided for under ViDA have been implemented;	Amendment23. Requests that the Commission report to Parliament and the Council every two years on the implementation of Articles 199a and 199b; in this context, asks the Commission to report on the impact of these articles on fraud reduction, compliance costs and fraud displacement, notably by comparing the estimated VAT fraud prevented against compliance costs, with a particular focus on small and medium-sized enterprises (SMEs); asks the Commission to report, furthermore, on the impact of the rollout of ViDA on the implementation of these articles, including whether the reverse charge mechanism will remain necessary once the digital reporting requirements provided for under ViDA have been implemented;

Or. en

Amendment 98

Tomáš Kubín

Motion for a resolution

Paragraph 23

Amendment: Motion for a resolution and Amendment
Motion for a resolution	Amendment
Motion for a resolution23. Requests that the Commission report to Parliament and the Council every two years on the implementation of Articles 199a and 199b; in this context, asks the Commission to report on the impact of these articles on fraud reduction, compliance costs and fraud displacement; asks the Commission to report, furthermore, on the impact of the rollout of ViDA on the implementation of these articles, including whether the reverse charge mechanism will remain necessary once the digital reporting requirements provided for under ViDA have been implemented;	Amendment23. Requests that the Commission report to Parliament and the Council every two years on the implementation of Articles 199a and 199b; in this context, asks the Commission to report on the impact of these articles on fraud reduction, compliance costs and fraud displacement; asks the Commission to report, furthermore, on the impact of the rollout of ViDA on the implementation of these Articles;

Or. en

Amendment 99

Markus Ferber

Motion for a resolution

Paragraph 23

Amendment: Motion for a resolution and Amendment
Motion for a resolution	Amendment
Motion for a resolution23. Requests that the Commission report to Parliament and the Council every two years on the implementation of Articles 199a and 199b; in this context, asks the Commission to report on the impact of these articles on fraud reduction, compliance costs and fraud displacement; asks the Commission to report, furthermore, on the impact of the rollout of ViDA on the implementation of these articles, including whether the reverse charge mechanism will remain necessary once the digital reporting requirements provided for under ViDA have been implemented;	Amendment23. Requests that the Commission report to Parliament and the Council every two years on the implementation of Articles 199a and 199b making sure that the assessments are comparable across Member States and over time; in this context, asks the Commission to report on the impact of these articles on fraud reduction, compliance costs and fraud displacement; asks the Commission to report, furthermore, on the impact of the rollout of ViDA on the implementation of these articles, including whether the reverse charge mechanism will remain necessary once the digital reporting requirements provided for under ViDA have been implemented;

Or. en

Amendment 100

Ľudovít Ódor

Motion for a resolution

Paragraph 23 a (new)

Amendment: Motion for a resolution and Amendment
Motion for a resolution	Amendment
Motion for a resolution	Amendment23a. Calls on the Commission to share best practices to address persistent fraud in the small-merchant sector, which considerably contributes to overall VAT fraud;

Or. en

Amendment 101

Bruno Gonçalves, Jonás Fernández, Evelyn Regner, Niels Fuglsang

Motion for a resolution

Paragraph 24

Amendment: Motion for a resolution and Amendment
Motion for a resolution	Amendment
Motion for a resolution24. Calls for stronger information exchange between the Member States, Eurofisc and the Commission, and, where legally appropriate, with the EPPO and the European Anti-Fraud Office, in order to identify emerging fraud patterns and displacement effects;	Amendment24. Calls for comprehensive and systematic information exchange between the Member States, Eurofisc, the Commission, the EPPO and the European Anti-Fraud Office, in order to identify emerging fraud patterns and displacement effects;

Or. en

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Sources & citation

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Permalink: https://news.eu-parl.st-solutions.dev/texts/ECON-AM-790253
Data source: EP Open Data API: document record
Licensed CC BY 4.0.
Retrieved: 25 September 2026

Cite as

European Parliament (2026). “AMENDMENTS 1 - 101 - Draft report VAT reverse-charge mechanism”. Text, 9 July 2026. docId ECON-AM-790253. EU Parl Watch Research. https://news.eu-parl.st-solutions.dev/texts/ECON-AM-790253 (retrieved 25 September 2026). Data: EP Open Data API: document record, https://data.europarl.europa.eu/api/v2/documents/ECON-AM-790253 (CC BY 4.0).

BibTeX

@misc{epw-text-econ-am-790253,
  author = {{European Parliament}},
  title = {{AMENDMENTS 1 - 101 - Draft report VAT reverse-charge mechanism}},
  year = {2026},
  date = {2026-07-09},
  howpublished = {\url{https://news.eu-parl.st-solutions.dev/texts/ECON-AM-790253}},
  url = {https://news.eu-parl.st-solutions.dev/texts/ECON-AM-790253},
  urldate = {2026-09-25},
  publisher = {EU Parl Watch Research},
  note = {Text. docId ECON-AM-790253. Data: EP Open Data API: document record (CC BY 4.0)}
}