Summary
The report proposes amending EU VAT rules to expand the Import One Stop Shop (IOSS) and make online marketplaces responsible for collecting import VAT, regardless of the goods' value. 9 08.07.2025
Report
economy
taxation
public administration
business and competition
information technology and data processing
Key points
- Modernization of the EU VAT framework to better address the challenges of the digital economy through the ViDA package.
- The removal of the 150 euro threshold for the application of simplified VAT schemes on imported goods.
- The extension of the 'deemed supplier' rule, making online marketplaces responsible for VAT on distance sales.
- The expansion of the special scheme for declaration and payment of import VAT.
Vote
PPE (188)
S&D (136)
PfE (85)
ECR (79)
Renew (75)
Verts/ALE (53)
The Left (46)
NI (30)
ESN (27)
Total
623 In favor26 Against28 Abstained42 Absent
Vote
PPE
S&D
PfE
ECR
Renew
Verts/ALE
The Left
NI
ESN
Total
Documents (PDFs)
DRAFT REPORT 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
REPORT 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
DRAFT REPORT 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
REPORT 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
VAT: taxable persons, special scheme and special arrangements for declaration and payment, relating to distance sales of imported goods
VAT: taxable persons, special scheme and special arrangements for declaration and payment relating to distance sales of imported goods
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