Member states in the EU will be allowed to make a temporary change in their VAT laws to introduce reverse charging to deal with fraud.
The EU Committee on Economic and Monetary Affairs so decided in December 2018.
Reverse charging, which already exists in some limited circumstances in the UK, requires VAT to be accounted for by the customer rather than the supplier. The method is designed to counter carousel fraud, where a person imports goods, charges VAT on them but does not pay that to HMRC.
The current directive allows member states to use GRCM if 25% of the VAT gap can be attributed to carousel fraud.
The proposal can be downloaded from here. [18.12]