Skip to content
Adopted text

VAT: taxable persons, special scheme and special arrangements for declaration and payment, relating to distance sales of imported goods

TA-10-2025-0144 · P10_TA(2025)0144 · PE774.445

Official HTML ↗ PDF DOCX
✦ In shortFull text
✦ 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 approved the Council draft amending VAT rules for distance sales of imported goods, covering taxable persons facilitating such sales and special schemes for declaration and payment.

Key points

  1. Approves the Council draft amending Directive 2006/112/EC on VAT rules for distance sales of imported goods.
  2. Calls on the Council to notify Parliament if it departs from the approved text.
  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