Text · Report parliamentary committee draft
On the draft Council directive amending Directive 2006/112/EC as regards VAT rules for the digital age
Document ECON-PR-766716 · 15159/2024 – C100170/2024 – 2022/0407(CNS)
- Kind
- Report parliamentary committee draft ECON-PR-766716
- Date
- 13 December 2024
- Committee
- Committee on Economic and Monetary Affairs
- Rapporteur
- Ľudovít Ódor
- Dossier
- 2022/0407(CNS)
More facts (3)
- Formats
- Official page PDF Word
- Subject matter
- TVA, FISC
- Reference
- 15159/2024 – C100170/2024 – 2022/0407(CNS)
In short
A summary of the text written by AI; ¶ opens the paragraph it rests on.
AI: In short Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
The draft report approves the Council draft directive amending VAT rules for the digital age, covering e-invoicing, platform economy, and single VAT registration. It calls on the Council to notify Parliament if it departs from the approved text and to consult again if it amends the draft substantially.
Position. The rapporteur proposes to approve the Council draft without amendments, using a simplified procedure.
Key points
- Parliament approves the Council draft directive on VAT rules for the digital age.
- Calls on the Council to notify Parliament if it intends to depart from the text approved by Parliament.
- Asks the Council to consult Parliament again if it intends to amend its draft substantially.
- The Council agreed on the ViDA package on 5 November 2024 and re-consulted Parliament on 7 November 2024 due to substantial differences from the Commission proposal.
- The deemed supplier regime will be voluntary from July 1, 2028, and mandatory from January 1, 2030; member states may exempt SMEs without reporting to the VAT committee.
- Member states have flexibility to operate their own invoicing systems, and summary invoices are reintroduced under certain conditions.
- The rapporteur supports a simplified procedure without amendments, given the Council's extended deadlines and flexibility.
Who is affected
- Member states: may operate own invoicing systems and exempt SMEs from deemed supplier regime.
- Businesses: benefit from summary invoices and flexibility in invoicing.
- SMEs: can be exempted from deemed supplier regime by member states.
Figures and deadlines
- July 1, 2028: voluntary introduction of deemed supplier rules.
- January 1, 2030: mandatory introduction of deemed supplier rules.
Legal basis. Article 113 of the Treaty on the Functioning of the European Union
Text
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Draft european parliament legislative resolution
–having regard to Article 113 of the Treaty on the Functioning of the European Union, pursuant to which the Council consulted Parliament again (C100170/2024),
2.Calls on the Council to notify Parliament if it intends to depart from the text approved by Parliament;
Back matter, 1
Parts that accompany the text rather than belong to it: explanatory statement, annexes, opinions appended by other committees. Collapsed.
Explanatory statement 15 blocks
On 8 December 2022, the Commission presented the ‘VAT in the digital age’ package (ViDA), which consists of three proposals:
a proposal for a Council directive amending directive 2006/112/EC as regards VAT rules for the digital age;
a proposal for a Council regulation amending regulation (EU) No 904/2010 as regards the VAT administrative cooperation arrangements needed for the digital age
a proposal for a Council implementing regulation amending implementing regulation (EU) No 282/2011 as regards information requirements for certain VAT schemes.
The package developed an action plan for fair and simple taxation that emphasized the need to reflect on how technology can be used in the fight against tax fraud and how the current VAT rules in the European Union could be adapted for doing business in the digital age. The three changes to make VAT fit for the digital age are
The directive and the regulation were subject to a special legislative procedure. The European Parliament was consulted and delivered its opinion on 22 November 2023.
On 5 November 2024, the Council agreed on the ViDA package. However, given the substantial differences between the Commission’s proposal (i.e. the Directive) on which the European Parliament was initially consulted and the text of the Council, the Council decided on 7 November 2024 to re-consult the European Parliament.
The deemed supplier regime was a significant point of contention within the Council, making it particularly challenging to reach a final compromise.
The Council decided that the deemed supplier rules will be introduced first on a voluntary basis as from July 1, 2028, and then mandatory as from January 1, 2030. Member States will also be authorised to exempt SMEs from the deemed supplier regime without having to report to the VAT committee. In its first opinion, the EP highlighted the need to limit the administrative burden for SMEs.
The Council also introduced more flexibility for Member States to operate their own invoicing systems as many member states have already invested heavily in their own software. Summary invoices are also reintroduced under certain conditions despite the Commission’s proposal to prohibit them. The Parliament also favoured the reintroduction of summary invoices in order to keep flexibility and simplicity for Member States and businesses.
On the implementation deadlines, the Parliament opinion suggested longer deadlines than in the Commission proposal. The Council even further extents the deadlines beyond the Parliament’s proposals.
Connections
The dossier, the decisions on this text and its other versions.
No connections found for this item.
Sources & citation
Where the facts on this page come from, and how to cite it.
- Data source
- Licensed CC BY 4.0.
- Retrieved
- 25 September 2026
Cite as
European Parliament (2024). “DRAFT REPORT on the draft Council directive amending Directive 2006/112/EC as regards VAT rules for the digital age”. Text, 13 December 2024. docId ECON-PR-766716. EU Parl Watch Research. https://news.eu-parl.st-solutions.dev/texts/ECON-PR-766716 (retrieved 25 September 2026). Data: EP Open Data API: document record, https://data.europarl.europa.eu/api/v2/documents/ECON-PR-766716 (CC BY 4.0).
BibTeX
@misc{epw-text-econ-pr-766716,
author = {{European Parliament}},
title = {{DRAFT REPORT on the draft Council directive amending Directive 2006/112/EC as regards VAT rules for the digital age}},
year = {2024},
date = {2024-12-13},
howpublished = {\url{https://news.eu-parl.st-solutions.dev/texts/ECON-PR-766716}},
url = {https://news.eu-parl.st-solutions.dev/texts/ECON-PR-766716},
urldate = {2026-09-25},
publisher = {EU Parl Watch Research},
note = {Text. docId ECON-PR-766716. Data: EP Open Data API: document record (CC BY 4.0)}
}