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

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

A-10-2025-0119

Committee on Economic and Monetary Affairs · Rapporteur: Ľudovít Ódor

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✦ In shortFull textProcedure & committee votes
✦ In short · AI summary of this text, generated 4 Sept 2026

Written by a language model from the full text only; every figure comes from the text. The paragraph links open the paragraph a statement rests on — check the text itself before relying on it.

Parliament approves the Council draft amending VAT rules for distance sales of imported goods and the special scheme for such sales. It calls on the Council to notify Parliament if it departs from the approved text and to consult again if it amends substantially.

Committee position. The rapporteur proposes approving the Council draft without amendments, given the simplified procedure and prior Parliament positions.

Key points

  1. Approves the Council draft without amendments.
  2. Calls on the Council to notify Parliament if it intends to depart from the text approved by Parliament.
  3. Asks the Council to consult Parliament again if it intends to amend its draft substantially.

Legal basis: Article 113 of the Treaty on the Functioning of the European Union