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European Union: European Union finance ministers reached agreement on approach to VAT for e-commerce imports and distance sales

Policy overview

Description

European 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…

Scope

Policy Area
Taxation
Policy Instrument
Indirect taxes
Regulated Economic Activity
platform intermediary: e-commerce
Implementation Level
supranational
Government Branch
executive
Government Body
central government

Complete timeline of this policy change

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2025-05-08
under deliberation

On 8 May 2025, the Council of the European Union published the agreed general approach on the Direc…

2025-05-14
under deliberation

On 14 May 2025, European Union finance ministers reached an agreement on a new approach to Value Ad…

2025-07-18
adopted

On 18 July 2025, the Council of the European Union adopted a Directive amending Council Directive 2…

2028-07-01
in force

On 1 July 2028, the Directive amending Council Directive 2006/112/EC to update value added tax (VAT…