Where the law stands, Dossier 2022/0407(CNS)
VAT: rules for the digital age
Amending Directive 2006/112/EC as regards VAT rules for the digital age
Consultation procedure (CNS): Parliament gives an opinion; the Council decides. · Parliament gives its opinion on a proposal. The Council decides, but must wait for Parliament’s opinion. · First reading
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
Adopted by the Council
Completed: published in the Official Journal on 25 March 2025 and now EU law.
- Referred to committee(done) 28 November 2024
- Committee work(done) Report adopted 16 January 2025
- Tabled for plenary(done) 17 January 2025
- Plenary vote(done) Adopted 12 February 2025
- Adopted by the Council(done) 25 March 2025
Decided in plenary
12 February 2025 · decision 1
Economy & single market, New EU law
VAT: rules for the digital age
Passed 589 for · 42 against · 10 abstained by an overwhelming majority
AI summary:The directive introduces real-time digital reporting based on e-invoicing, updates VAT rules for the platform economy, and creates a single VAT registration for cross-border sales to consumers.
Who works on it
- Lead committee
- Economic and Monetary Affairs
- The MEP who drafts the report and negotiates it on behalf of the committee.
- Ľudovít Ódor (Renew), Olivier Chastel (Renew)
- An MEP who follows a report on behalf of their own group when another group holds the rapporteur.
- Lídia Pereira (EPP), Aurore Lalucq (S&D), Enikő Győri (Patriots), Mep #197541 (ECR), Kira Marie Peter-Hansen (Greens), Mep #197539 (Greens), Mep #205452 (The Left), Pasquale Tridico (The Left)
The text, version by version
Newest first.
Adopted by Parliament· 12 Feb 2025
AI summary:Parliament approved the Council draft on VAT rules for the digital age, which amends Directive 2006/112/EC.
Adopted by Parliament· 22 Nov 2023
AI summary: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.
Tabled for plenary· 17 Jan 2025
AI summary: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.
Tabled for plenary· 31 Oct 2023
AI summary: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.
Committee draft· 13 Dec 2024
AI summary:The draft report approves the Council draft directive amending VAT rules for the digital age, covering e-invoicing, platform economy, and single VAT registration.
Committee draft· 5 May 2023
AI summary: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.
Timeline
Newest first.
Outcome 1 step
25 March 2025
Published in the Official Journal
The act is now EU law.
Plenary stage 2 steps
12 February 2025
Plenary vote
Sitting of 12 Feb 2025 Adopted text TA10-0012/2025Report A10-0001/2025
17 January 2025
Report tabled for plenary
This is the text all MEPs vote on. Political groups can still table amendments to it.
Committee stage 3 steps
16 January 2025
Committee vote: report adopted
ECON (Economic and Monetary Affairs) voted on the amendments and adopted the report that goes to plenary.
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.
28 November 2024
Referred to the ECON (Economic and Monetary Affairs) committee
The lead committee prepares Parliament’s report.
Plenary stage 2 steps
22 November 2023
Plenary vote
Sitting of 22 Nov 2023 Adopted text TA9-0421/2023Council / Commission text C9-0021/2023Report A9-0327/2023
31 October 2023
Report tabled for plenary
This is the text all MEPs vote on. Political groups can still table amendments to it.
Committee stage 3 steps
24 October 2023
Committee vote: report adopted
ECON (Economic and Monetary Affairs) voted on the amendments and adopted the report that goes to plenary.
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.
13 February 2023
Referred to the ECON (Economic and Monetary Affairs) committee
The lead committee prepares Parliament’s report.
Official record: Legislative Observatory, 2022/0407(CNS)