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REPORT (COM(2023)0262 – C90174/2023 – 2023/0158(CNS))

On the proposal for a 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-9-2023-0320

Committee on Economic and Monetary Affairs · Rapporteur: Olivier Chastel

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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 Commission proposal to amend VAT rules for distance sales of imported goods, removing the EUR 150 threshold for the Import One Stop Shop (IOSS) and extending the deemed supplier regime and special arrangements.

Committee position. The rapporteur proposes that Parliament approves the proposal without amendments pursuant to a simplified procedure.

Key points

  1. Approves the Commission proposal 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 substantially amend the text approved by Parliament.
  4. The proposal expands the IOSS to cover all distance sales of imported goods, irrespective of value, excluding products subject to excise duties.
  5. The reform aims to reduce compliance costs, create a level playing field for online sellers, and combat abuse of the duty exemption by preventing undervaluation of goods.
  6. The extension of the deemed supplier regime means marketplaces will declare and remit VAT on all facilitated distance sales of imported goods, regardless of value.
  7. The changes, including removal of the €150 threshold for IOSS and extension of the deemed supplier rule and special scheme, are to be adopted by 1 March 2028.

Who is affected

  • Taxable persons making distance sales of imported goods via marketplaces will no longer need to register for VAT for consignments above EUR 150.
  • Marketplaces acting as deemed suppliers will be required to declare and remit VAT via the expanded IOSS.

Figures and deadlines

  • EUR 150 threshold removed for IOSS and special arrangements.
  • Changes to be adopted by 1 March 2028.

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