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Consultation procedure First reading

Amending Directive 2006/112/EC as regards VAT rules for the digital age

Parliament is consulted: it gives an opinion and can propose amendments, but the Council takes the decision and need not follow them.

Where it stands: Completed: published in the Official Journal on 25 March 2025 and now EU law.

  1. ✓ Referred to committee 28 November 2024
  2. ✓ Committee work Report adopted 16 January 2025
  3. ✓ Tabled for plenary 17 January 2025
  4. ✓ Plenary vote Adopted 12 February 2025
  5. ✓ Adopted by the Council 25 March 2025
How a file moves through Parliament

A file is referred to one lead committee (others may give an opinion). Its rapporteur writes a draft report, committee members table amendments, and the committee votes to adopt the report. The report is then tabled for all MEPs; political groups can table further amendments, which are voted on before the final vote in plenary. The Council takes the final decision, and the act is published in the Official Journal.

Who is working on it

Lead committee
ECON — Economic and Monetary Affairs
Rapporteurs
Ľudovít ÓDOR RenewOlivier CHASTEL Renew
Shadow rapporteurs
Lídia PEREIRA PPEAurore LALUCQ S&DEnikő GYŐRI PfEMEP #197541 ECRKira Marie PETER-HANSEN Verts/ALEMEP #197539 Verts/ALEMEP #205452 The LeftPasquale TRIDICO The Left

The rapporteur drafts and negotiates the text for the lead committee; each other political group names a shadow rapporteur to follow the file.

The text, version by version

Adopted by Parliament · latest Adopted text TA10-0012/2025 12 February 2025 ✦ Parliament approved the Council draft on VAT rules for the digital age, which amends Directive 2006/112/EC.⇄ what changed Adopted by Parliament Adopted text TA9-0421/2023 22 November 2023 ✦ Parliament's amended version of the proposed directive updates EU VAT rules for the digital age, covering digital reporting, electronic invoicing, and platform economy rules.⇄ what changed Tabled for plenary Report A10-0001/2025 17 January 2025 ✦ Parliament approves the Council draft amending Directive 2006/112/EC on VAT rules for the digital age, and calls on the Council to notify or re-consult it if the draft is changed.⇄ what changed Tabled for plenary Report A9-0327/2023 31 October 2023 ✦ Parliament's amended version of the proposed Council directive updates VAT rules for the digital age, covering digital reporting, electronic invoicing, and platform economy rules.⇄ what changed Committee draft Draft report (ECON) 13 December 2024 ✦ The draft report approves the Council draft directive amending VAT rules for the digital age, covering e-invoicing, platform economy, and single VAT registration.⇄ what changed Committee draft Draft report (ECON) 5 May 2023 ✦ This draft report proposes amendments to the Commission's proposal for a Council directive on VAT rules for the digital age, covering digital reporting, e-invoicing, and platform rules.

Newest version first. Open a version to read it in full. “What changed” shows the differences paragraph by paragraph; ✦ lines are AI-written from the texts themselves.

Timeline

  1. Outcome
  2. 25 March 2025 Published in the Official Journal

    The act is now EU law.

  3. Plenary stage
  4. 12 February 2025 Plenary vote
    Sitting of 12 February 2025 📄 Adopted text TA10-0012/2025📄 Report A10-0001/2025
    Adopted Adopted by an overwhelming majority
    For 589 Against 42 Abstained 10

    Council draft at 12:07 · 92% of votes cast in favour · every MEP’s position →

  5. 17 January 2025 Report tabled for plenary

    This is the text all MEPs vote on. Political groups can still table amendments to it.

    📄 Report A10-0001/2025
  6. Committee stage
  7. 16 January 2025 Committee vote: report adopted

    ECON (Economic and Monetary Affairs) voted on the amendments and adopted the report that goes to plenary.

  8. 13 December 2024 Draft report published

    The rapporteur’s first text in ECON (Economic and Monetary Affairs). Members can table amendments before the committee votes.

    📄 Draft report (ECON)
  9. 28 November 2024 Referred to the ECON (Economic and Monetary Affairs) committee

    The lead committee prepares Parliament’s report.

  10. Plenary stage
  11. 22 November 2023 Plenary vote
    Sitting of 22 November 2023 📄 Adopted text TA9-0421/2023📄 Council / Commission text C9-0021/2023📄 Report A9-0327/2023
  12. 31 October 2023 Report tabled for plenary

    This is the text all MEPs vote on. Political groups can still table amendments to it.

    📄 Report A9-0327/2023
  13. Committee stage
  14. 24 October 2023 Committee vote: report adopted

    ECON (Economic and Monetary Affairs) voted on the amendments and adopted the report that goes to plenary.

  15. 5 May 2023 Draft report published

    The rapporteur’s first text in ECON (Economic and Monetary Affairs). Members can table amendments before the committee votes.

    📄 Draft report (ECON)
  16. 13 February 2023 Referred to the ECON (Economic and Monetary Affairs) committee

    The lead committee prepares Parliament’s report.