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

Decision

The European Parliament in plenary approved the Council draft amending Directive 2006/112/EC on VAT rules by a single vote and adopted the text P10_TA(2025)0144; the report A10-0119/2025 was tabled by the Committee on Economic and Monetary Affairs and the outcome was reached by a majority of the votes cast. The plenary meeting took place in Strasbourg on 8 July 2025.

What Changes

The adopted text amends Directive 2006/112/EC to modify VAT rules relating to taxable persons who facilitate distance sales of imported goods, to the application of the special scheme for distance sales of goods imported from third territories or third countries, and to special arrangements for declaration and payment of import VAT.

Who Is Affected

The changes directly concern taxable persons who facilitate distance sales of imported goods and operators using the special scheme for distance sales of goods imported from third territories or third countries, and the related declaration and payment arrangements for import VAT.