Options provided for under Council Directive 2006/112/EC for which notification by Member States of the VAT Committee is envisaged
- Article 80 (Taxable amount) Article 80 allows Member States to take measures to ensure that the taxable amount is the open market value for supplies of goods or services in case of close personal ties between the supplier and the customer.
- Article 167a (Cash accounting) allows Member States from 1 January 2013 to take measures within an optional scheme for cash accounting to postpone the right of deduction of a taxable person until the VAT on the goods or services supplied to him has been paid to his supplier.
- Article 199 (Person liable for payment of the VAT) allows Member States, on a permanent basis, to introduce the reverse charge for taxable persons and certain non-taxable legal persons (public bodies) to whom certain supplies of goods or services are made.
- Article 199a (Person liable for payment of the VAT) allows Member States to introduce, on a temporary basis until 30 June 2022 the reverse charge for taxable persons and certain non-taxable legal persons (public bodies) to whom certain supplies of goods or services are made.
Source European Commission
