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From · Adopted text · 2023-11-22 TA-9-2023-0421 VAT: rules for the digital age
To · Adopted text · 2025-02-12 TA-10-2025-0012 VAT: rules for the digital age
+7 added · −427 removed · 6 modified paragraphs

P9_TA(2023)0421

P10_TA(2025)0012

VAT: rules for the digital age

Committee on Economic and Monetary Affairs

PE746.900

PE766.716

European Parliament legislative resolution of 2212 NovemberFebruary 20232025 on the proposal for adraft Council directive amending Directive 2006/112/EC as regards VAT rules for the digital age (COM(2022)0701(15159/2024 – C9-0021/2023C10-0170/2024 – 2022/0407(CNS))

(Special legislative procedure – renewed consultation)

The European Parliament,

– having regard to the Council draft (15159/2024),

– having regard to the Commission proposal to the Council (COM(2022)0701),

– having regard to Article 113 of the Treaty on the Functioning of the European Union, pursuant to which the Council consulted Parliament (C90021/2023),

– having regard to its position of 22 November 2023,

– having regard to Rule 82 of its Rules of Procedure,

– having regard to Article 113 of the Treaty on the Functioning of the European Union, pursuant to which the Council consulted Parliament again (C100170/2024),

– having regard to the report ofRule the84 Committeeand on86 Economicof andits MonetaryRules Affairsof (A9-0327/2023),Procedure,

1. Approves the Commission proposal as amended;

– having regard to the report of the Committee on Economic and Monetary Affairs (A10-0001/2025),

2. Calls on the Commission to alter its proposal accordingly, in accordance with Article 293(2) of the Treaty on the Functioning of the European Union;

1. Approves the Council draft;

3.2. Calls on the Council to notify Parliament if it intends to depart from the text approved by Parliament;

4.3. Asks the Council to consult Parliament again if it intends to substantially amend theits Commissiondraft proposal;substantially;

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

Amendment 1

Proposal for a directive

Recital 1 a (new)

Amendment 2

Proposal for a directive

Recital 1 b (new)

Amendment 3

Proposal for a directive

Recital 1 c (new)

Amendment 4

Proposal for a directive

Recital 1 d (new)

Amendment 5

Proposal for a directive

Recital 2

Amendment 6

Proposal for a directive

Recital 3

Amendment 7

Proposal for a directive

Recital 3 a (new)

Amendment 8

Proposal for a directive

Recital 3 b (new)

Amendment 9

Proposal for a directive

Recital 3 c (new)

Amendment 10

Proposal for a directive

Recital 4

Amendment 11

Proposal for a directive

Recital 4 a (new)

Amendment 12

Proposal for a directive

Recital 4 b (new)

Amendment 13

Proposal for a directive

Recital 4 c (new)

Amendment 14

Proposal for a directive

Recital 5

Amendment 15

Proposal for a directive

Recital 6

Amendment 16

Proposal for a directive

Recital 6 a (new)

Amendment 17

Proposal for a directive

Recital 7

Amendment 18

Proposal for a directive

Recital 9

Amendment 19

Proposal for a directive

Recital 10 a (new)

Amendment 20

Proposal for a directive

Recital 12

Amendment 21

Proposal for a directive

Recital 13

Amendment 22

Proposal for a directive

Recital 14

Amendment 23

Proposal for a directive

Recital 15

Amendment 24

Proposal for a directive

Recital 16 a (new)

Amendment 25

Proposal for a directive

Recital 16 b (new)

Amendment 26

Proposal for a directive

Recital 16 c (new)

Amendment 27

Proposal for a directive

Recital 17

Amendment 28

Proposal for a directive

Recital 18

Amendment 29

Proposal for a directive

Recital 18 a (new)

Amendment 30

Proposal for a directive

Recital 19

Amendment 31

Proposal for a directive

Recital 20

Amendment 32

Proposal for a directive

Recital 20 a (new)

Amendment 33

Proposal for a directive

Recital 22

Amendment 34

Proposal for a directive

Recital 23

Amendment 35

Proposal for a directive

Recital 23 a (new)

Amendment 36

Proposal for a directive

Recital 23 b (new)

Amendment 37

Proposal for a directive

Recital 24

Amendment 38

Proposal for a directive

Recital 31 a (new)

Amendment 39

Proposal for a directive

Recital 31 b (new)

Amendment 40

Proposal for a directive

Recital 32

Amendment 41

Proposal for a directive

Recital 33

Amendment 42

Proposal for a directive

Recital 35 a (new)

Amendment 43

Proposal for a directive

Recital 36

Amendment 44

Proposal for a directive

Recital 38

Amendment 45

Proposal for a directive

Recital 39

Amendment 46

Proposal for a directive

Recital 39 a (new)

Amendment 47

Proposal for a directive

Recital 39 b (new)

Amendment 48

Proposal for a directive

Recital 41 a (new)

Amendment 49

Proposal for a directive

Recital 41 b (new)

Amendment 50

Proposal for a directive

Recital 41 c (new)

Amendment 51

Proposal for a directive

Recital 41 d (new)

Amendment 52

Proposal for a directive

Recital 41 e (new)

Amendment 53

Proposal for a directive

Article 1 – title

Amendment 54

Proposal for a directive

Article 1 – paragraph 1 – point 6

Directive 2006/112/EC

Article 217

Amendment 55

Proposal for a directive

Article 1 – paragraph 1 – point 7

Directive 2006/112/EC

Article 218 – paragraph 1

Amendment 56

Proposal for a directive

Article 1 – paragraph 1 – point 7

Directive 2006/112/EC

Article 218 – paragraph 2

Amendment 57

Proposal for a directive

Article 1 – paragraph 1 – point 7

Directive 2006/112/EC

Article 218 – paragraph 2 a (new)

Amendment 58

Proposal for a directive

Article 1 – paragraph 1 – point 7

Directive 2006/112/EC

Article 218 – paragraph 2 b (new)

Amendment 59

Proposal for a directive

Article 1 – paragraph 1 – point 9

Directive 2006/112/EC

Article 232

Amendment 60

Proposal for a directive

Article 1 – paragraph 1 – point 9

Directive 2006/112/EC

Article 232

Amendment 61

Proposal for a directive

Article 2 – title

Amendment 62

Proposal for a directive

Article 2 – paragraph 1 – point 2 – point a

Directive 2006/112/EC

Article 14a – paragraph 2

Amendment 63

Proposal for a directive

Article 2 – paragraph 1 – point 2 – point b

Directive 2006/112/EC

Article 14a – paragraph 3

Amendment 64

Proposal for a directive

Article 2 – paragraph 1 – point 2 – point b

Directive 2006/112/EC

Article 14a – paragraph 4 a (new)

Amendment 65

Proposal for a directive

Article 2 – paragraph 1 – point 2 – point b

Directive 2006/112/EC

Article 14a – paragraph 4 b (new)

Amendment 66

Proposal for a directive

Article 2 – paragraph 1 – point 3

Directive 2006/112/EC

Article 28a – paragraph 1 – introductory part

Amendment 67

Proposal for a directive

Article 2 – paragraph 1 – point 3

Directive 2006/112/EC

Article 28a – paragraph 1 – point f

Amendment 68

Proposal for a directive

Article 2 – paragraph 1 – point 3

Directive 2006/112/EC

Article 28a – paragraph 1 a (new)

Amendment 69

Proposal for a directive

Article 2 – paragraph 1 – point 4

Directive 2006/112/EC

Article 35

Amendment 70

Proposal for a directive

Article 2 – paragraph 1 – point 4

Directive 2006/112/EC

Article 35

Amendment 71

Proposal for a directive

Article 2 – paragraph 1 – point 6

Directive 2006/112/EC

Article 46a

Amendment 72

Proposal for a directive

Article 2 – paragraph 1 – point 7

Directive 2006/112/EC

Article 135 – paragraph 3

Amendment 73

Proposal for a directive

Article 2 – paragraph 1 – point 10

Directive 2006/112/EC

Article 143 – paragraph 1a – subparagraph 1

Amendment 74

Proposal for a directive

Article 2 – paragraph 1 – point 12

Directive 2006/112/EC

Article 194 – paragraph 1

Amendment 75

Proposal for a directive

Article 2 – paragraph 1 – point 12

Directive 2006/112/EC

Article 194 – paragraph 1 a (new)

Amendment 76

Proposal for a directive

Article 2 – paragraph 1 – point 12

Directive 2006/112/EC

Article 194 – paragraph 2 a (new)

Amendment 77

Proposal for a directive

Article 2 – paragraph 1 – point 14 – point a

Directive 2006/112/EC

Article 242a – paragraph 1a

Amendment 78

Proposal for a directive

Article 2 – paragraph 1 – point 14 – point b

Directive 2006/112/EC

Article 242a – paragraph 2 – subparagraph 2

Amendment 79

Proposal for a directive

Article 2 – paragraph 1 – point 27

Directive 2006/112/EC

Article 369xa – paragraph 1 – point 1

Amendment 80

Proposal for a directive

Article 2 – paragraph 1 – point 27

Directive 2006/112/EC

Article 369xe – paragraph 1 – point b

Amendment 81

Proposal for a directive

Article 2 – paragraph 1 – point 27

Directive 2006/112/EC

Article 369xh – paragraph 1 – subparagraph 1

Amendment 82

Proposal for a directive

Article 3 – title

Amendment 83

Proposal for a directive

Article 4 – paragraph 1 – point 2

Directive 2006/112/EC

Article 138 – paragraph 1a

Amendment 84

Proposal for a directive

Article 4 – paragraph 1 – point 3

Directive 2006/112/EC

Article 218

Amendment 85

Proposal for a directive

Article 4 – paragraph 1 – point 4

Directive 2006/112/EC

Article 222 – paragraph 1

Amendment 86

Proposal for a directive

Article 4 – paragraph 1 – point 4

Directive 2006/112/EC

Article 222 – paragraph 1 a (new)

Amendment 87

Proposal for a directive

Article 4 – paragraph 1 – point 4

Directive 2006/112/EC

Article 222 – paragraph 1 b (new)

Amendment 88

Proposal for a directive

Article 4 – paragraph 1 – point 5

Directive 2006/112/EC

Article 223

Amendment 89

Proposal for a directive

Article 4 – paragraph 1 – point 6

Directive 2006/112/EC

Article 226 – paragraph 1 – point 16

Amendment 90

Proposal for a directive

Article 4 – paragraph 1 – point 6

Directive 2006/112/EC

Article 226 – paragraph 1 – point 17

Amendment 91

Proposal for a directive

Article 4 – paragraph 1 – point 6

Directive 2006/112/EC

Article 226 – paragraph 1 – point 18

Amendment 92

Proposal for a directive

Article 4 – paragraph 1 – point 6

Directive 2006/112/EC

Article 226 – paragraph 1 – 18 a (new)

Amendment 93

Proposal for a directive

Article 4 – paragraph 1 – point 9 – point a

Directive 2006/112/EC

Article 262 – paragraph 1 – introductory part

Amendment 94

Proposal for a directive

Article 4 – paragraph 1 – point 10

Directive 2006/112/EC

Article 263 – paragraph 1 – subparagraph 1

Amendment 95

Proposal for a directive

Article 4 – paragraph 1 – point 10

Directive 2006/112/EC

Article 263 – paragraph 1 – subparagraph 3

Amendment 96

Proposal for a directive

Article 4 – paragraph 1 – point 10

Directive 2006/112/EC

Article 263 – paragraph 2 a (new)

Amendment 97

Proposal for a directive

Article 4 – paragraph 1 – point 17

Directive 2006/112/EC

Article 271a – paragraph 1

Amendment 98

Proposal for a directive

Article 4 – paragraph 1 – point 17

Directive 2006/112/EC

Article 271a – paragraph 2

Amendment 99

Proposal for a directive

Article 4 – paragraph 1 – point 17

Directive 2006/112/EC

Article 271b – paragraph 1

Amendment 100

Proposal for a directive

Article 4 – paragraph 1 – point 17

Directive 2006/112/EC

Article 271b – paragraph 2 a (new)

Amendment 101

Proposal for a directive

Article 4 – paragraph 1 – point 17

Directive 2006/112/EC

Article 271c – paragraph 1

Amendment 102

Proposal for a directive

Article 4 – paragraph 1 – point 18

Directive 2006/112/EC

Article 273 – paragraph 1

Amendment 103

Proposal for a directive

Article 5 – paragraph 1 – subparagraph 1

Amendment 104

Proposal for a directive

Article 5 – paragraph 1 – subparagraph 2

Amendment 105

Proposal for a directive

Article 5 – paragraph 2 – subparagraph 1

Amendment 106

Proposal for a directive

Article 5 – paragraph 2 – subparagraph 2

Amendment 107

Proposal for a directive

Article 5 – paragraph 3 – subparagraph 1

Amendment 108

Proposal for a directive

Article 5 – paragraph 3 – subparagraph 2

Amendment 109

Proposal for a directive

Article 5 a (new)