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Own-initiative report First reading

VAT reverse-charge mechanism

Parliament sets out its own position on a topic. The resolution is not binding but signals what Parliament wants.

Where it stands: Tabled for plenary; the vote is scheduled for 25 November 2026.

  1. ✓ Referred to committee 18 December 2025
  2. 2 Committee work ECON (Economic and Monetary Affairs) preparing the report
  3. 3 Tabled for plenary
  4. 4 Plenary vote Scheduled 25 November 2026
  5. 5 Parliament’s position
How a file moves through Parliament

A file is referred to one lead committee (others may give an opinion). Its rapporteur writes a draft report, committee members table amendments, and the committee votes to adopt the report. The report is then tabled for all MEPs; political groups can table further amendments, which are voted on before the final vote in plenary. The adopted resolution is Parliament’s final position; it is not itself law.

Who is working on it

Lead committee
ECON — Economic and Monetary Affairs
Rapporteur
Pierre PIMPIE PfE
Shadow rapporteurs
Herbert DORFMANN PPEBruno GONÇALVES S&DRoberts ZĪLE ECRĽudovít ÓDOR RenewJussi SARAMO The LeftSiegbert Frank DROESE ESN

The rapporteur drafts and negotiates the text for the lead committee; each other political group names a shadow rapporteur to follow the file.

The text, version by version

Newest version first. Open a version to read it in full. “What changed” shows the differences paragraph by paragraph; ✦ lines are AI-written from the texts themselves.

Timeline

  1. Committee stage
  2. 9 July 2026 Amendments tabled in committee

    Members of ECON (Economic and Monetary Affairs) proposed changes to the draft.

  3. 3 June 2026 Draft report published

    The rapporteur’s first text in ECON (Economic and Monetary Affairs). Members can table amendments before the committee votes.

  4. 18 December 2025 Referred to the ECON (Economic and Monetary Affairs) committee

    The lead committee prepares Parliament’s report.