政策法规征求意见中欧盟(统一法规)跨境陆运

Commission proposes extending key anti-VAT fraud tools until June 2030

效力	法规类型	发布日期	生效日期	发文机构
现行有效	行政法规	2026-10-09	2026-10-09	European Commission - Taxation and Customs Union

发布10-09

生效10-09

摘要总结AI 辅助解读

欧盟委员会提议将两项关键的反增值税欺诈工具（反向征收机制RCM和快速反应机制QRM）的有效期延长至2030年6月，原定于2026年6月30日到期。此举旨在填补长期VAT改革及VIDA数字报告规则全面落地前的监管空白，重点打击“缺失交易商”欺诈。目前该提案已提交理事会讨论，尚未正式生效，但预示了未来几年欧盟跨境贸易税务合规的高压态势。

The proposal responds to calls from Member States, businesses and the European Parliament, and will help countries continue tackling fraud in high-risk sectors while preparing for new digital VAT reporting rules under the[VAT in the Digital Age](https://taxation-customs.ec.europa.eu/taxation/vat/vat-digital-age-vida_en)(VIDA)reform measures.

In the EU, VAT fraud is still a serious issue that causes countries to lose public money. The Commission wants to give EU countries more time to use fast and practical anti-fraud VAT measures until the full long-term EU VAT reform is in place. The measures are mostly used to tackle missing trader fraud. Member States already have twotools in place to fight this type of fraud, which were due to expire on 30 June 2026. However, while the EU continues working on broader, long-term reforms of the VAT system, the proposal is to keep these anti-fraud measures available for four more years. The Reverse Charge Mechanism (RCM) allows Member States, in a number of pre-defined fraud-sensitive sectors, to shift the responsibility for paying VAT from the seller to the buyer, which can make certain types of fraud much harder. In addition, the Quick Reaction Mechanism (QRM) offers the possibility to Member States, under strict conditions, to also apply the reverse charge mechanism in cases whereby sudden and massive fraud would be detected in other sectors. In the future, under VIDA’s Digital Reporting Requirements, there will be mandatory e-invoicing and real time reporting for cross-border supplies. In the meantime, Member States can introduce domestic e-invoicing requirements to better control the fraud risks. The proposal will now be discussed by the Council. Proposal for a COUNCIL DIRECTIVE amending Directive 2006/112/EC as regards the extension of the application period of the optional reverse charge mechanism in relation to

9 October 2026

Publication date

9 October 2026

Author

[Directorate-General for Taxation and Customs Union](https://commission.europa.eu/about/departments-and-executive-agencies/taxation-and-customs-union_en)