DRAFT REPORT (15159/2024 – C100170/2024 – 2022/0407(CNS))
On the draft Council directive amending Directive 2006/112/EC as regards VAT rules for the digital age
ECON-PR-766716
Committee on Economic and Monetary Affairs · Rapporteur: Ľudovít Ódor
✦ In short · AI summary of this text, generated 4 Sept 2026
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The draft report approves the Council draft directive amending VAT rules for the digital age, covering e-invoicing, platform economy, and single VAT registration.¶¶ It calls on the Council to notify Parliament if it departs from the approved text and to consult again if it amends the draft substantially.¶¶
Committee position. The rapporteur proposes to approve the Council draft without amendments, using a simplified procedure.¶¶
Key points
- Parliament approves the Council draft directive on VAT rules for the digital age.¶
- Calls on the Council to notify Parliament if it intends to depart from the text approved by Parliament.¶
- Asks the Council to consult Parliament again if it intends to amend its draft substantially.¶
- The Council agreed on the ViDA package on 5 November 2024 and re-consulted Parliament on 7 November 2024 due to substantial differences from the Commission proposal.¶
- The deemed supplier regime will be voluntary from July 1, 2028, and mandatory from January 1, 2030; member states may exempt SMEs without reporting to the VAT committee.¶
- Member states have flexibility to operate their own invoicing systems, and summary invoices are reintroduced under certain conditions.¶
- The rapporteur supports a simplified procedure without amendments, given the Council's extended deadlines and flexibility.¶