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Consultation procedure First reading

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

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: Parliament gave its opinion on 8 July 2025. The Council takes the final decision.

  1. ✓ Referred to committee 16 June 2025
  2. ✓ Committee work Report adopted 24 June 2025
  3. ✓ Tabled for plenary 27 June 2025
  4. ✓ Plenary vote Adopted 8 July 2025
  5. 5 Adopted by the Council
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
Olivier CHASTEL RenewĽudovít ÓDOR Renew
Shadow rapporteurs
Lídia PEREIRA PPEAurore LALUCQ S&DJorge MARTÍN FRÍAS 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 TA10-0144/2025 8 July 2025 ✦ 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.⇄ what changed Adopted by Parliament Adopted text TA9-0423/2023 22 November 2023 ✦ Parliament approved the Commission proposal amending VAT rules for taxable persons facilitating distance sales of imported goods and the special scheme for distance sales from third territories.⇄ what changed Tabled for plenary Report A10-0119/2025 27 June 2025 ✦ Parliament approves the Council draft amending VAT rules for distance sales of imported goods and the special scheme for such sales.⇄ what changed Tabled for plenary Report A9-0320/2023 31 October 2023 ✦ Parliament 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.⇄ what changed Committee draft Draft report (ECON) 13 June 2025 ✦ 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.⇄ what changed Committee draft Draft report (ECON) 5 October 2023 ✦ 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.

Latest Adopted by Parliament → Adopted by Parliament: The versions differ only in wording: one paragraph is added approving the Council draft, and another is rephrased without changing its meaning. see the changes →

Tabled for plenary → Tabled for plenary: The new version approves the Council draft without amendments, replacing the previous explanatory statement with a detailed account of the legislative background. The other change is wording: the request for re-consultation is rephrased. see the changes →

Committee draft → Tabled for plenary: The new version no longer approves a Council draft but recommends approving the Commission proposal without amendments. The explanatory statement now focuses on removing the EUR 150 threshold and extending the IOSS and deemed supplier regime to all distance sales of imported goods. The other change is a wording update in the request for re-consultation. see the changes →

Committee draft → Committee draft: The report now approves the Council draft and updates the explanatory statement to reflect the ViDA package and the re-consultation process. The other change is a wording adjustment to the request for re-consultation. see the changes →

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. Plenary stage
  2. 8 July 2025 Plenary vote
    Sitting of 8 July 2025 📄 Adopted text TA10-0144/2025📄 Report A10-0119/2025
    Adopted Adopted by an overwhelming majority
    For 623 Against 26 Abstained 28

    Council draft at 13:41 · 92% of votes cast in favour · every MEP’s position →

  3. 27 June 2025 Report tabled for plenary

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

    📄 Report A10-0119/2025
  4. Committee stage
  5. 24 June 2025 Committee vote: report adopted

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

  6. 16 June 2025 Referred to the ECON (Economic and Monetary Affairs) committee

    The lead committee prepares Parliament’s report.

  7. 13 June 2025 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)
  8. Plenary stage
  9. 22 November 2023 Plenary vote
    Sitting of 22 November 2023 📄 Adopted text TA9-0423/2023📄 Council / Commission text C9-0174/2023📄 Report A9-0320/2023
  10. 31 October 2023 Report tabled for plenary

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

    📄 Report A9-0320/2023
  11. Committee stage
  12. 24 October 2023 Committee vote: report adopted

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

  13. 5 October 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)
  14. 11 September 2023 Referred to the ECON (Economic and Monetary Affairs) committee

    The lead committee prepares Parliament’s report.