2026/0292(CNS)
VAT fraud: extension of the application period of the optional reverse charge mechanism and Quick Reaction Mechanism
Basic information
2026/0292(CNS)
CNS - Consultation procedure
Directive
Subject
2.70.02 Indirect taxation, VAT, excise duties
7.30.30.06 Action to combat economic fraud and corruption
8.70.04 Protecting financial interests of the EU against fraud
Status
Awaiting Parliament's vote
Key players
-
European Parliament
Committee responsible Rapporteur Appointed LALUCQ Aurore (S&D)
22/10/2026
Key events
| Date | Event | Reference | Summary |
|---|---|---|---|
| 01/10/2026 | Legislative proposal published | COM(2026)0515 | |
| 03/11/2026 | Vote in committee | ||
| 04/11/2026 | Committee report tabled for plenary, 1st reading/single reading | A10-0282/2026 | |
| 11/11/2026 | Committee referral announced in Parliament |
Forecasts
| Date | Subject |
|---|---|
| 23/11/2026 | Indicative plenary sitting date |
Technical information
| Procedure reference | 2026/0292(CNS) |
|---|---|
| Procedure type | CNS - Consultation procedure |
| Procedure subtype | Legislation |
| Legislative instrument | Directive |
| Other legal basis | Rules of Procedure EP 165 |
| Stage reached in procedure | Awaiting Parliament's vote |
| Committee dossier |
ECON/10/06824
|
Documentation gateway
-
Document type Committee Reference Date Summary Committee draft report PE797.362 22/10/2026 Committee report tabled for plenary, 1st reading/single reading A10-0282/2026 04/11/2026 -
Document type Reference Date Summary Legislative proposal COM(2026)0515 01/10/2026
Additional information
| Source | Document | Date |
|---|---|---|
| European Commission | EUR-Lex |