VAT: rules for the digital age

Procedure 2022/0407(CNS) (consultation procedure) concerns “VAT: rules for the digital age”; the committee responsible is ECON (Economic and Monetary Affairs). Completed: Published in the Official Journal on 25 Mar 2025. Parliament held roll-call votes on one day, most recently on 12 Feb 2025 (roll-call vote): adopted with 589 votes in favour, 42 against and 10 abstentions.

Reference

2022/0407(CNS)

Type

Consultation procedure

Official title

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

Status

Completed

Lead

ECON Economic and Monetary Affairs

Rapporteur

Ľudovít Ódor (Renew, Slovakia)

Shadow rapporteurs

Pasquale Tridico (The Left, Italy), Kira Marie Peter-Hansen (Greens/EFA, Denmark), Enikő Győri (PfE, Hungary)

Earlier terms

Rapporteur: Olivier Chastel (Renew, Belgium)
Shadows: Chris MacManus (The Left, Ireland), Mikuláš Peksa (Greens/EFA, Czechia), Aurore Lalucq (S&D, France), Lídia Pereira (EPP, Portugal), Andżelika Anna Możdżanowska (ECR, Poland)

Roll-call votes in Parliament

• VAT: rules for the digital age (A10-0001/2025), 12 Feb 2025: roll-call vote, adopted, 589 for, 42 against, 10 abstentions

Votes in the Council of the EU

• 11 Mar 2025: Council (Economic and Financial Affairs), Adoption of the legislative act: adopted; Member states: 27 for, 0 against, 0 abstentions. All 27 member states in favour. Result at the Council of the EU

Timeline

1. 25 Jan 2023: Appointment of a rapporteur
2. 13 Feb 2023: Proposal referred to plenary
3. 5 May 2023: Parliamentary committee tabling report
4. 24 Oct 2023: Adoption of a report by the EP committee responsible
5. 31 Oct 2023: Tabling of a document to European Parliament plenary sitting
6. 22 Nov 2023: Vote in European Parliament plenary sitting; EP decision
7. 19 Nov 2024: Appointment of a rapporteur
8. 28 Nov 2024: Proposal referred to plenary
9. 13 Dec 2024: Parliamentary committee tabling report
10. 16 Jan 2025: Adoption of a report by the EP committee responsible
11. 17 Jan 2025: Tabling of a document to European Parliament plenary sitting
12. 12 Feb 2025: EP decision
13. 25 Mar 2025: Publication in the Official Journal

• All procedures

Source: European Parliament, Open Data Portal (procedures, agendas, roll-call votes), CC BY 4.0, prepared by OpenRCV. Votes in the Council: Council of the European Union, voting results (consilium.europa.eu), reused with acknowledgement of the source under Decision (EU) 2017/1842; population figures from the Council’s Rules of Procedure (Annex III, Official Journal of the EU). Procedure file in the Legislative Observatory (OEIL)