VAT rules for distance sales of imported goods: Parliament approves Council draft

Decision

The European Parliament adopted a legislative resolution on 8 July 2025 approving the Council draft amending Directive 2006/112/EC, recorded as P10_TA(2025)0144 and linked to report A10-0119/2025. The text instructs the President to forward Parliament's position to the Council, the Commission and the national parliaments and asks the Council to notify or consult Parliament if it departs from or substantially amends the approved text.

What Changes

The adopted draft amends the VAT directive to set out rules concerning taxable persons who facilitate distance sales of imported goods and to govern the application of the special scheme for distance sales of goods imported from third territories or third countries. It also addresses special arrangements for the declaration and payment of import VAT.

Who Is Affected

The measures directly concern taxable persons and other operators who facilitate distance sales of imported goods and businesses using the special scheme and arrangements for declaration and payment of import VAT.