VAT: rules for the digital age

Decision

The European Parliament adopted its legislative resolution P10_TA(2025)0012 on 12 February 2025, approving the Council draft (15159/2024) amending Directive 2006/112/EC as regards VAT rules for the digital age under the special legislative procedure (renewed consultation).

What Changes

The adoption approves an amendment to the VAT directive to update VAT rules for the digital age and takes into account the Commission proposal COM(2022)0701 and Parliament's earlier position of 22 November 2023; Parliament calls on the Council to notify it if it intends to depart from the text approved and to consult Parliament again if it intends to amend its draft substantially.

Who Is Affected

The changes concern the legal framework set out in Directive 2006/112/EC and involve the Council, the Commission, national parliaments and the European Parliament's Committee on Economic and Monetary Affairs.

Sources

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