ECOFIN did not reach agreement on lower VAT rate for e-books or general reverse charge mechanism

Also the proposal for a temporary application of a general reverse charge mechanism was on the agenda. This measure was supposed to be a temporary measure for supplies of goods and services above a certain threshold (invoice amount above 10,000 EUR) as part of the fight against VAT fraud. This general reverse charge would temporarily enable EU Member States, under certain conditions, to shift the VAT on domestic supplies of goods and services between taxable persons to the recipient of the transaction. Also this proposal was not unanimous approved.