Value added tax (VAT): application of the reverse charge mechanism to supplies of certain services suspectible to fraud

The dossier concerns applying the VAT reverse charge mechanism to supplies of certain services susceptible to fraud. Amendments revise provisions on Member States' evaluation reports based on pre-defined criteria, compliance and implementation costs, reporting and control obligations and inspections for taxable persons, supplier liability, a Commission report or impact assessment, thresholds, and the goods covered such as computers and IT products.