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

1. ✓ Referred to committee (done) 16 June 2025
2. ✓ Committee work (done) Report adopted 24 June 2025
3. ✓ Tabled for plenary (done) 27 June 2025
4. ✓ Plenary vote (done) Adopted 8 July 2025
5. ○ Adopted by the Council (to come)

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

Lead committee

Economic and Monetary Affairs ECON

Rapporteurs

Olivier CHASTEL (Renew), Ľudovít ÓDOR (Renew)

Shadow rapporteurs

Lídia PEREIRA (EPP), Aurore LALUCQ (S&D), Jorge MARTÍN FRÍAS (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)

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).

Key: ✓ For ✗ Against ○ Abstained ÷ Divided (no clear line)

1. 8 Jul 2025 Council draft Final vote

   Adopted 623–26–28

   The Left

   For ✓

   Greens

   For ✓

   S&D

   For ✓

   Renew

   For ✓

   EPP

   For ✓

   ECR

   For ✓

   Patriots

   For ✓

   ESN

   Divided ÷

1. Adopted by Parliament8 Jul 2025

   Adopted text TA10-0144/2025 TA-10-2025-0144

   Compare with adopted by parliament

2. Adopted by Parliament22 Nov 2023

   Adopted text TA9-0423/2023 TA-9-2023-0423

   Compare with tabled for plenary

3. Tabled for plenary27 Jun 2025

   Report A10-0119/2025 A-10-2025-0119

   Compare with tabled for plenary

4. Tabled for plenary31 Oct 2023

   Report A9-0320/2023 A-9-2023-0320

   Compare with committee draft

5. Committee draft13 Jun 2025

   Draft report (ECON) ECON-PR-774445

   Compare with committee draft

6. Committee draft5 Oct 2023

   Draft report (ECON) ECON-PR-753575

1. Latest Adopted by Parliament → Adopted by Parliament Adopted text TA9-0423/2023 → Adopted text TA10-0144/2025

   ▸ AIAI: What changed Written by AI from the official text — check the source

   The versions differ only in wording: one paragraph is added approving the Council draft, and another is rephrased without changing its meaning.

   Read the changes · Report a problem

   Compare the two versions

2. Tabled for plenary → Tabled for plenary Report A9-0320/2023 → Report A10-0119/2025

   ▸ AIAI: What changed Written by AI from the official text — check the source

   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.

   Read the changes · Report a problem

   Compare the two versions

3. Committee draft → Tabled for plenary Draft report (ECON) → Report A9-0320/2023

   ▸ AIAI: What changed Written by AI from the official text — check the source

   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.

   Read the changes · Report a problem

   Compare the two versions

4. Committee draft → Committee draft Draft report (ECON) → Draft report (ECON)

   ▸ AIAI: What changed Written by AI from the official text — check the source

   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.

   Read the changes · Report a problem

   Compare the two versions

Permalink

https://news.eu-parl.st-solutions.dev/dossiers/2023-0158

Official source

• Procedure file (Legislative Observatory, OEIL) ↗

Data source

• EP Open Data API: procedure record ↗

Licensed CC BY 4.0.

Retrieved

25 September 2026

European Parliament (2025). “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”. Dossier, 8 July 2025. procId 2023-0158, reference 2023/0158(CNS). EU Parl Watch Research. https://news.eu-parl.st-solutions.dev/dossiers/2023-0158 (retrieved 25 September 2026). Official source: Procedure file (Legislative Observatory, OEIL), https://oeil.secure.europarl.europa.eu/oeil/en/procedure-file?reference=2023%2F0158(CNS). Data: EP Open Data API: procedure record, https://data.europarl.europa.eu/api/v2/procedures/2023-0158 (CC BY 4.0).

@misc{epw-dossier-2023-0158,
  author = {{European Parliament}},
  title = {{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}},
  year = {2025},
  date = {2025-07-08},
  howpublished = {\url{https://news.eu-parl.st-solutions.dev/dossiers/2023-0158}},
  url = {https://news.eu-parl.st-solutions.dev/dossiers/2023-0158},
  urldate = {2026-09-25},
  publisher = {EU Parl Watch Research},
  note = {Dossier. procId 2023-0158, reference 2023/0158(CNS). Official source: https://oeil.secure.europarl.europa.eu/oeil/en/procedure-file?reference=2023\%2F0158(CNS). Data: EP Open Data API: procedure record (CC BY 4.0)}
}