Missing Trader Intra Community (MTIC) fraud continues to pose a significant threat to the integrity, transparency and proper functioning of European wholesale markets for electricity, gas, emission allowances and related energy certificates.
In this joint call, Europex, alongside 17 other Major European industry associations, calls on the European Commission and EU Member States to ensure the continued applicability of the derogation under Article 199a of the EU VAT Directive beyond 31 December 2026.
The statement highlights that the Domestic Reverse Charge Mechanism has proven to be an effective anti-fraud tool and sets out three key requests:
• Permanent Derogation or Extension by at Least Ten Years
• Comprehensive DRCM Implementation Across All Member States
• Consistent Application of the DRCM to the Transfer of Gas and Electricity Certificates
