European Union: Council Directive 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
Progress
Current status
under deliberation
13 May 2025 under deliberation
17 May 2023 under deliberation
Scope
Implementers
Austria
Belgium
Bulgaria
Croatia
Cyprus
Czechia
Denmark
Estonia
Finland
France
Germany
Greece
Hungary
Ireland
Italy
Latvia
Lithuania
Luxembourg
Malta
Netherlands
Poland
Portugal
Romania
Slovakia
Slovenia
Spain
Sweden
Policy Area
Taxation
Policy Instrument
Indirect taxes
Regulated Economic Activity
platform intermediary: e-commerce
Government Branch
legislature
Government Body
other regulatory body
parliament
Implementation Level
supranational
Timeline of events
Council of the European Union adopted general approach on directive amending VAT rules for distance sales of imported goods
On 13 May 2025, the Council of the European Union adopted its general approach on the directive amending Directive 2006/112/EC concerning VAT rules for taxable persons facilitating distance sales of imported goods. The directive aims to improve VAT …
SourceEvent type
law
Action type
passage
Government branch
legislature
Government body
other regulatory body
European Commission submitted proposal for a Council Directive amending VAT rules for distance sales of imported goods
On 17 May 2023, the European Commission submitted a proposal for a Council Directive amending Directive 2006/112/EC concerning VAT rules for taxable persons facilitating distance sales of imported goods. The proposal extends the ‘deemed supplier’ re…
SourceEvent type
law
Action type
introduction
Government branch
legislature
Government body
parliament