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Dossier · Consultation procedure

Amending Directive 2006/112/EC as regards VAT rules for the digital age

Reference
2022/0407(CNS) Consultation procedure · consultation
Where it stands
Completed: published in the Official Journal on 25 March 2025 and now EU law.
Stage
Adopted by the Council
Lead committee
Economic and Monetary Affairs ECON
More facts (5)
Rapporteurs
Ľudovít ÓDOR, Olivier CHASTEL
Shadow rapporteurs
8 members
Decisions in plenary
1
Last vote
12 Feb 2025 · Passed
Versions
6 versions
More
Cite this page Legislative Observatory (opens the official site)
Link to this page

Where it stands

The steps of this kind of dossier and how far it has come, from the procedure file.

  1. Referred to committee (done) 28 November 2024
  2. Committee work (done) Report adopted 16 January 2025
  3. Tabled for plenary (done) 17 January 2025
  4. Plenary vote (done) Adopted 12 February 2025
  5. Adopted by the Council (done) 25 March 2025

Parliament is consulted: it gives an opinion and can propose amendments, but the Council takes the decision and need not follow them.

People

Committees and members responsible for the dossier, as the procedure file names them. Groups as recorded there.

Lead committee
Economic and Monetary Affairs ECON
Rapporteurs
Ľudovít ÓDOR (Renew), Olivier CHASTEL (Renew)
Shadow rapporteurs
Lídia PEREIRA (EPP), Aurore LALUCQ (S&D), Enikő GYŐRI (Patriots), MEP #197541 (ECR) former member, Kira Marie PETER-HANSEN (Greens), MEP #197539 (Greens) former member, MEP #205452 (The Left) former member, Pasquale TRIDICO (The Left)

Decisions in plenary, 1

Every decision Parliament took on this dossier, newest first.

Effect: what the decision did. Final vote: for–against–abstained, and how it was recorded.
DateDecisionKindEffectFinal vote
12 Feb 2025VAT: rules for the digital age New lawsPassed589 for, 42 against, 10 abstained by roll call

Voting grid

Export

Every roll-call vote on the dossier, in date and voting order, with each group's line at the date of the vote.

Each group's clear line at the date of the vote: a position with at least two thirds of the group's votes (at least 10 members voting), otherwise Divided; “< 10 voted” when fewer took part. Result: outcome, for–against–abstained (method).

  1. 12 Feb 2025 Council draft Final vote

    Adopted 589–42–10

    The Left
    For
    Greens
    For
    S&D
    For
    Renew
    For
    EPP
    For
    ECR
    For
    Patriots
    For
    ESN
    Against
Add members’ columns
The people on this dossier — pick up to 6. Each gets a column with their own position.

Versions, 6

The text of the dossier, version by version, newest first. Compare shows what changed between two consecutive versions.

  1. Adopted by Parliament12 Feb 2025

    Adopted text TA10-0012/2025 TA-10-2025-0012

    Compare with adopted by parliament

  2. Adopted by Parliament22 Nov 2023

    Adopted text TA9-0421/2023 TA-9-2023-0421

    Compare with tabled for plenary

  3. Tabled for plenary17 Jan 2025

    Report A10-0001/2025 A-10-2025-0001

    Compare with tabled for plenary

  4. Tabled for plenary31 Oct 2023

    Report A9-0327/2023 A-9-2023-0327

    Compare with committee draft

  5. Committee draft13 Dec 2024

    Draft report (ECON) ECON-PR-766716

    Compare with committee draft

  6. Committee draft5 May 2023

    Draft report (ECON) ECON-PR-746900

AI: Each version in short Written by AI from the official text — check the source
  • Adopted text TA10-0012/2025: Parliament approved the Council draft on VAT rules for the digital age, which amends Directive 2006/112/EC.
  • Adopted text TA9-0421/2023: 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.
  • Report A10-0001/2025: 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.
  • Report A9-0327/2023: 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.
  • Draft report (ECON): The draft report approves the Council draft directive amending VAT rules for the digital age, covering e-invoicing, platform economy, and single VAT registration.
  • Draft report (ECON): 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.

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What changed

Between consecutive versions of the text, newest pair first.

No overview of what changed between versions is available for this dossier. The “Compare” links under Versions show every change between two versions.

Timeline, 11

Every recorded step, newest first, grouped by stage; the latest stage is open.

Outcome 1 step · 25 Mar 2025

  1. 25 March 2025

    Published in the Official Journal

    The act is now EU law.

Plenary stage 2 steps · 17 Jan 2025–12 Feb 2025

  1. 12 February 2025

    Plenary vote

    Sitting of 12 Feb 2025 Adopted text TA10-0012/2025Report A10-0001/2025

  2. 17 January 2025

    Report tabled for plenary

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

    Report A10-0001/2025

Committee stage 3 steps · 28 Nov 2024–16 Jan 2025

  1. 16 January 2025

    Committee vote: report adopted

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

  2. 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.

    Draft report (ECON)

  3. 28 November 2024

    Referred to the ECON (Economic and Monetary Affairs) committee

    The lead committee prepares Parliament’s report.

Plenary stage 2 steps · 31 Oct 2023–22 Nov 2023

  1. 22 November 2023

    Plenary vote

    Sitting of 22 Nov 2023 Adopted text TA9-0421/2023Council / Commission text C9-0021/2023Report A9-0327/2023

  2. 31 October 2023

    Report tabled for plenary

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

    Report A9-0327/2023

Committee stage 3 steps · 13 Feb 2023–24 Oct 2023

  1. 24 October 2023

    Committee vote: report adopted

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

  2. 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.

    Draft report (ECON)

  3. 13 February 2023

    Referred to the ECON (Economic and Monetary Affairs) committee

    The lead committee prepares Parliament’s report.

Connections

Texts, decisions, people and other dossiers related to this one.

Texts voted on

Other dossiers of the same rapporteur

Sources & citation

Where the facts on this page come from, and how to cite it.

Permalink
https://news.eu-parl.st-solutions.dev/dossiers/2022-0407
Official source
Data source
Licensed CC BY 4.0.
Retrieved
25 September 2026

Cite as

European Parliament (2025). “Amending Directive 2006/112/EC as regards VAT rules for the digital age”. Dossier, 12 February 2025. procId 2022-0407, reference 2022/0407(CNS). EU Parl Watch Research. https://news.eu-parl.st-solutions.dev/dossiers/2022-0407 (retrieved 25 September 2026). Official source: Procedure file (Legislative Observatory, OEIL), https://oeil.secure.europarl.europa.eu/oeil/en/procedure-file?reference=2022%2F0407(CNS). Data: EP Open Data API: procedure record, https://data.europarl.europa.eu/api/v2/procedures/2022-0407 (CC BY 4.0).
BibTeX 
@misc{epw-dossier-2022-0407,
  author = {{European Parliament}},
  title = {{Amending Directive 2006/112/EC as regards VAT rules for the digital age}},
  year = {2025},
  date = {2025-02-12},
  howpublished = {\url{https://news.eu-parl.st-solutions.dev/dossiers/2022-0407}},
  url = {https://news.eu-parl.st-solutions.dev/dossiers/2022-0407},
  urldate = {2026-09-25},
  publisher = {EU Parl Watch Research},
  note = {Dossier. procId 2022-0407, reference 2022/0407(CNS). Official source: https://oeil.secure.europarl.europa.eu/oeil/en/procedure-file?reference=2022\%2F0407(CNS). Data: EP Open Data API: procedure record (CC BY 4.0)}
}