Changes between two versions
What changed between the draft committee report and the plenary report
From · draft committee report· 13 Jun 2025
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
To · plenary report· 31 Oct 2023
on the proposal for a 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
AI:What changed, in short
The new version no longer approves a Council draft but recommends approving the Commission proposal without amendments.13 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.3 The other change is a wording update in the request for re-consultation.2
2 changes of substance · 0 formal · 1 of wording only
Written by AI from the two texts only · read the changes before relying on it · 4 Sept 2026 · Report a problem
+11 added · −21 removed · 5 changed paragraphs, packaging included.
Part 1 of 2: DRAFT EUROPEAN PARLIAMENT LEGISLATIVE RESOLUTION
DRAFT EUROPEAN PARLIAMENT LEGISLATIVE RESOLUTION
Changed:on the draftproposal for a 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
Changed:(08710/2025(COM(2023)0262 – C100084/2025C90174/2023 – 2023/0158(CNS))
Changed:(Special legislative procedure – renewed consultation)
The European Parliament,
Removed:– having regard to the Council draft (08710/2025),
– having regard to the Commission proposal to the Council (COM(2023)0262),
Removed:– having regard to its position of 22 November 2023,
Added:– having regard to Article 113 of the Treaty on the Functioning of the European Union, pursuant to which the Council consulted Parliament (C90174/2023),
Removed:– having regard to Article 113 of the Treaty on the Functioning of the European Union , pursuant to which the Council consulted Parliament again (C100084/2025),
Added:– having regard to Rule 82 of its Rules of Procedure,
Changed:– having regard to Rulethe 84report andof Rulethe 86Committee ofon itsEconomic Rulesand ofMonetary Procedure,Affairs (A9-0320/2023),
Change 1
Removed:– having regard to the report of the Committee on Economic and Monetary Affairs (A100000/2025),
Added:1. Approves the Commission proposal;
Removed:1. Approves the Council draft;
2. Calls on the Council to notify Parliament if it intends to depart from the text approved by Parliament;
Change 2
Changed:3. Asks the Council to consult Parliament again if it intends to substantially amend itsthe drafttext substantially;approved by Parliament;
4. Instructs its President to forward its position to the Council, the Commission and the national parliaments.