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DRAFT 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

ECON-PR-753575

Committee on Economic and Monetary Affairs · Rapporteur: Olivier Chastel

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✦ In short · AI summary of this text, generated 4 Sept 2026

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The draft report 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. The IOSS would cover all distance sales of imported goods into the EU, irrespective of value, excluding products subject to excise duties.
  3. The deemed supplier regime would extend to all distance sales of imported goods facilitated by an electronic interface, regardless of value.
  4. The special arrangements would extend to certain importations of goods in consignments above EUR 150.
  5. The changes would reduce compliance costs, create a level playing field, and help combat fraud and undervaluation of goods.
  6. The proposal supports single VAT registration, reducing instances where taxable persons need to register in multiple member states.
  7. The changes would be adopted by 1 March 2028.

Who is affected

  • Taxable persons facilitating distance sales of imported goods via electronic interfaces, who will no longer need to register for VAT for consignments above EUR 150.
  • Online sellers and marketplaces, who will use the expanded IOSS and deemed supplier regime.
  • National tax authorities, who will have more resources to fight fraud and provide compliance assistance.

Figures and deadlines

  • EUR 150 threshold removed for IOSS and deemed supplier regime.
  • 1 March 2028: date by which changes would be adopted.

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