VAT Reverse Charge Mechanism on Certain Goods and Services
News    ·   23-08-2013

AUTHOR: Donald Vella

In connection with the Councils measures to combat VAT fraud,The Official Journal published Directive 2013/43/EU on 26 July 2013, allowing 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). The Directive entered into force on 15 August 2013 and applies until 31 December 2018. Member States introducing the reverse charge mechanism under this Directive have to apply it for a minimum period of 2 years and submit an evaluation report at the latest by 30 June 2017.

To read this Directive please click here.

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