VAT: taxable persons, special scheme and special arrangements for declaration and payment, relating to distance sales of imported goods

Procedure 2023/0158(CNS) (consultation procedure) concerns “VAT: taxable persons, special scheme and special arrangements for declaration and payment, relating to distance sales of imported goods”; the committee responsible is ECON (Economic and Monetary Affairs). Concluded in Parliament: Latest: EP decision on 8 Jul 2025. Parliament held roll-call votes on one day, most recently on 8 Jul 2025 (roll-call vote): adopted with 623 votes in favour, 26 against and 28 abstentions.

Reference

2023/0158(CNS)

Type

Consultation procedure

Official 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

Status

Concluded in Parliament

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), Jorge Martín Frías (PfE, Spain)

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: taxable persons, special scheme and special arrangements for declaration and payment, relating to distance sales of imported goods (A10-0119/2025), 8 Jul 2025: roll-call vote, adopted, 623 for, 26 against, 28 abstentions

Votes in the Council of the EU

• 18 Jul 2025: Council (General 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. 12 Jul 2023: Appointment of a rapporteur
2. 11 Sep 2023: Proposal referred to plenary
3. 5 Oct 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: Plenary vote results; EP decision
7. 20 May 2025: Appointment of a rapporteur
8. 13 Jun 2025: Parliamentary committee tabling report
9. 16 Jun 2025: Proposal referred to plenary
10. 24 Jun 2025: Adoption of a report by the EP committee responsible
11. 27 Jun 2025: Tabling of a document to European Parliament plenary sitting
12. 8 Jul 2025: EP decision

• 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)