European Union: European Union VAT for e-commerce imports and distance sales
Progress
Scope
Timeline of events
Directive amending Council Directive 2006/112/EC on value added tax for e-commerce imports and distance sales enters into force
On 1 July 2028, the Directive amending Council Directive 2006/112/EC to update value added tax (VAT) rules for distance sales of imported goods and the Import One Stop Shop (IOSS) scheme enters into force. Member States are required to transpose the…
SourceCouncil of the European Union adopted Directive amending Council Directive 2006/112/EC on value added tax for e-commerce imports and distance sales
On 18 July 2025, the Council of the European Union adopted a Directive amending Council Directive 2006/112/EC to update value added tax (VAT) rules for distance sales of imported goods and the Import One Stop Shop (IOSS) scheme. Member States must t…
SourceEuropean Union finance ministers reached agreement on approach to VAT for e-commerce imports and distance sales
On 14 May 2025, European Union finance ministers reached an agreement on a new approach to Value Added Tax (VAT) for e-commerce imports and the taxation of distance sales of imported goods. The agreement would introduce changes to the Import One-Sto…
SourceCouncil of the European Union published general approach on Directive amending Council Directive 2006/112/EC on value added tax for e-commerce imports and distance sales
On 8 May 2025, the Council of the European Union published the agreed general approach on the Directive amending Council Directive 2006/112/EC to update value added tax (VAT) rules for distance sales of imported goods and the Import One Stop Shop (I…
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