Where the law stands, Dossier 2023/0158(CNS)
VAT: taxable persons, special scheme and special arrangements for declaration and payment, relating to distance sales of imported goods
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
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
Plenary vote
Parliament gave its opinion on 8 July 2025. The Council takes the final decision.
- Referred to committee(done) 16 June 2025
- Committee work(done) Report adopted 24 June 2025
- Tabled for plenary(done) 27 June 2025
- Plenary vote(done) Adopted 8 July 2025
- Adopted by the Council(to come)
Decided in plenary
8 July 2025 · decision 4
Economy & single market, New EU law
VAT: taxable persons, special scheme and special arrangements for declaration and payment, relating to distance sales of imported goods
Passed 623 for · 26 against · 28 abstained by an overwhelming majority
AI summary:The draft law updates VAT rules for platforms and suppliers facilitating distance sales of imported goods, making them liable for import VAT if they do not use the import one-stop-shop (IOSS).
What changed
Latest Adopted by Parliament → Adopted by Parliament
AI summary:The versions differ only in wording: one paragraph is added approving the Council draft, and another is rephrased without changing its meaning.
Tabled for plenary → Tabled for plenary
AI summary: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.
Committee draft → Tabled for plenary
AI summary: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.
Committee draft → Committee draft
AI summary: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.
Who works on it
- Lead committee
- Economic and Monetary Affairs
- The MEP who drafts the report and negotiates it on behalf of the committee.
- Olivier Chastel (Renew), Ľudovít Ódor (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), Jorge Martín Frías (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· 8 Jul 2025
AI summary: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.
Adopted by Parliament· 22 Nov 2023
AI summary: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.
Tabled for plenary· 27 Jun 2025
AI summary:Parliament approves the Council draft amending VAT rules for distance sales of imported goods and the special scheme for such sales.
Tabled for plenary· 31 Oct 2023
AI summary: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.
Committee draft· 13 Jun 2025
AI summary: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.
Committee draft· 5 Oct 2023
AI summary: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.
Timeline
Newest first.
Plenary stage 2 steps
8 July 2025
Plenary vote
Sitting of 8 Jul 2025 Adopted text TA10-0144/2025Report A10-0119/2025
27 June 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
24 June 2025
Committee vote: report adopted
ECON (Economic and Monetary Affairs) voted on the amendments and adopted the report that goes to plenary.
16 June 2025
Referred to the ECON (Economic and Monetary Affairs) committee
The lead committee prepares Parliament’s report.
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.
Plenary stage 2 steps
22 November 2023
Plenary vote
Sitting of 22 Nov 2023 Adopted text TA9-0423/2023Council / Commission text C9-0174/2023Report A9-0320/2023
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 October 2023
Draft report published
The rapporteur’s first text in ECON (Economic and Monetary Affairs). Members can table amendments before the committee votes.
11 September 2023
Referred to the ECON (Economic and Monetary Affairs) committee
The lead committee prepares Parliament’s report.
Official record: Legislative Observatory, 2023/0158(CNS)