What changed

PR_CNS_LegAct_app

P10_TA(2025)0144

Symbols for procedures

VAT: taxable persons, special scheme and special arrangements for declaration and payment, relating to distance sales of imported goods

* Consultation procedure

Committee on Economic and Monetary Affairs

*** Consent procedure

PE774.445

***I Ordinary legislative procedure (first reading)

European Parliament legislative resolution of 8 July 2025 on the draft Council directive amending Directive 2006/112/EC as regards VAT rules relating to taxable persons who facilitate distance sales of imported goods and the application of the special scheme for distance sales of goods imported from third territories or third countries and special arrangements for declaration and payment of import VAT (08710/2025 – C10-0084/2025 – 2023/0158(CNS))

***II Ordinary legislative procedure (second reading)

***III Ordinary legislative procedure (third reading)

(The type of procedure depends on the legal basis proposed by the draft act.)

Amendments to a draft act

Amendments by Parliament set out in two columns

Deletions are indicated in bold italics in the left-hand column. Replacements are indicated in bold italics in both columns. New text is indicated in bold italics in the right-hand column.

The first and second lines of the header of each amendment identify the relevant part of the draft act under consideration. If an amendment pertains to an existing act that the draft act is seeking to amend, the amendment heading includes a third line identifying the existing act and a fourth line identifying the provision in that act that Parliament wishes to amend.

Amendments by Parliament in the form of a consolidated text

New text is highlighted in bold italics. Deletions are indicated using either the ▌symbol or strikeout. Replacements are indicated by highlighting the new text in bold italics and by deleting or striking out the text that has been replaced.

By way of exception, purely technical changes made by the drafting departments in preparing the final text are not highlighted.

DRAFT EUROPEAN PARLIAMENT LEGISLATIVE RESOLUTION

on the draft Council directive amending Directive 2006/112/EC as regards VAT rules relating to taxable persons who facilitate distance sales of imported goods and the application of the special scheme for distance sales of goods imported from third territories or third countries and special arrangements for declaration and payment of import VAT

(08710/2025 – C100084/2025 – 2023/0158(CNS))

(Special legislative procedure – renewed consultation)

4. Instructs its President to forward its position to the Council, the Commission and the national parliaments.

EXPLANATORY STATEMENT

On 8 December 2022, the Commission presented the ‘VAT in the digital age’ package (ViDA), which consists of three proposals:

 A proposal for a Council directive amending directive 2006/112/EC as regards VAT rules for the digital age;

 A proposal for a Council regulation amending regulation (EU) No 904/2010 as regards the VAT administrative cooperation arrangements needed for the digital age;

 A proposal for a Council implementing regulation amending implementing regulation (EU) No 282/2011 as regards information requirements for certain VAT schemes.

The package developed an action plan that emphasized the need to reflect on how technology can be used in the fight against tax fraud and how the current VAT rules in the European Union could be adapted for doing business in the digital age. The three proposed changes to make VAT fit for the digital age are

i) A new real time digital reporting system based on e-invoicing,

ii) An update of the VAT rules for the platform economy and

iii) A single VAT registration for businesses selling to consumers across the EU.

The European Parliament was consulted and delivered its opinion on these legislative proposals on 22 November 2023. In January 2025, the Parliament was re-consulted on the draft Council directive amending Directive 2006/112/EC as regards VAT rules for the digital age. This re-consultation was linked to the deemed supplier regime which was a significant point of contention within the Council, making it particularly challenging to reach a final compromise (A10-0001/2025).

The European Parliament is now consulted for the second time for the following reason.

The original VIDA package contained a proposal to make the import one-stop-shop (IOSS) mandatory. However, Member States rejected it. The alternative proposal to motivate the use of IOSS by making suppliers and platforms liable for import VAT if they do not use the IOSS was not mature enough to be included in the VIDA package, which was adopted by Council in March 2025.

In May 2023, the Commission issued a package of proposals to reform the Union Customs Code, notably to abolish the 150€ threshold for exemption of customs duties and VAT on import.

In the summer of 2024, the provisions to incentivise the use of IOSS were added to the Commission proposals to reform the Union Customs Code in view of their relation with the customs rules. The Polish Presidency advocated splitting these provisions to incentivise the use of IOSS, considered as sufficiently mature, from the customs proposal and to agree on them separately. This was accepted by delegations.

At the 13 May 2025 ECOFIN, the Council agreed to incorporate the provisions to incentivise the use of IOSS in the VAT Directive, which make suppliers and platforms liable for import VAT if they do not use the IOSS.

In its opinion on 22 November 2023, the European Parliament advocated that the IOSSs should operate transparently and securely. Moreover, it also highlighted that a unified approach between the IOSS, on the one hand, and customs legislation and practice, on the other, would help bring an end to inconsistencies, errors and double taxation. Moreover, the European Parliament underlined the need to limit the administrative burden for SMEs. In addition, the European Parliament asked to assess the advantages and disadvantages of making IOSS mandatory.

Therefore, in light of the above, the rapporteur is of the view that a simplified procedure without amendments is the relevant procedure for this re-consultation.

ANNEX: ENTITIES OR PERSONS FROM WHOM THE RAPPORTEUR HAS RECEIVED INPUT

The rapporteur declares under his exclusive responsibility that he did not receive input from any entity or person to be mentioned in this Annex pursuant to Article 8 of Annex I to the Rules of Procedure.

PROCEDURE – COMMITTEE RESPONSIBLE

Title

Amending Directive 2006/112/EC as regards VAT rules relating to taxable persons who facilitate distance sales of imported goods and the application of the special scheme for distance sales of goods imported from third territories or third countries and special arrangements for declaration and payment of import VAT

References

08710/2025 – C10-0084/2025 – COM(2023)0262 – C9-0174/2023 – 2023/0158(CNS)

Date Parliament was consulted

20.7.2023

Committee(s) responsible

Date announced in plenary

ECON

16.6.2025

Rapporteurs

Date appointed

Ľudovít Ódor

20.5.2025

Simplified procedure - date of decision

24.6.2025

Discussed in committee

24.6.2025

Date adopted

24.6.2025

Date tabled

27.6.2025