DRAFT 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
ECON-PR-774445
Committee on Economic and Monetary Affairs · Rapporteur: Ľudovít Ódor
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The draft report approves the Council draft amending Directive 2006/112/EC on 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 intends to amend substantially.¶¶
Committee position. The rapporteur proposes to approve the Council draft without amendments, using a simplified procedure.¶¶
Key points
- Parliament approves the Council draft without amendments, following a simplified procedure.¶¶
- The Council draft makes suppliers and platforms liable for import VAT if they do not use the import one-stop-shop (IOSS).¶¶
- The original proposal to make IOSS mandatory was rejected by member states.
- The provisions were split from the Union Customs Code reform and incorporated into the VAT Directive.¶¶¶
- Parliament's earlier opinion called for transparent and secure IOSS operation, a unified approach with customs, reduced administrative burden for SMEs, and an assessment of making IOSS mandatory.¶