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European Union: Council of the European Union adopted Directive amending Council Directive 2006/112/EC on value added tax for e-commerce imports and distance sales

Policy overview

Description

Council 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…

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…