This proposal aims at authorizing Member States to implement, for a limited period of time, a generalized reverse-charge mech-anism which would derogate from one of the VAT Directive general principles, mainly the fractionated payment.
Some Member States fulfilling certain predefined criteria will be able to benefit from it, on a voluntary basis and for all supplies of goods and services exceeding a EUR 10,000 invoicing threshold. This proposal should be followed closely.