VAT Directive amendment for distance sales of imported goods and import VAT special arrangements

EUR-Lex Official Journal C-series

Published July 8th, 2025

Detected March 31st, 2026

Summary

The European Parliament approved amendments to Council Directive 2006/112/EC on 8 July 2025, revising VAT rules for distance sales of imported goods. The directive modifies the special scheme for distance sales of goods imported from third countries and introduces new provisions for taxable persons facilitating such distance sales. This affects online marketplaces, e-commerce platforms, and sellers engaged in cross-border B2C sales to EU consumers.

View original document View source feed page

What changed

The Parliament adopted legislative resolution P10_TA(2025)0144 approving the draft Council directive amending Directive 2006/112/EC regarding VAT rules for taxable persons who facilitate distance sales of imported goods. The amendment covers the special scheme for distance sales of goods imported from third territories or third countries and introduces special arrangements for declaration and payment of import VAT. The directive references are 08710/2025 – C10-0084/2025 – 2023/0158(CNS), processed under the special legislative procedure with renewed consultation.

E-commerce operators, online marketplaces, and businesses engaged in distance selling of imported goods to EU consumers must prepare for revised VAT obligations. The new rules will require registration under the updated special scheme, changes to VAT collection and remittance procedures, and potential updates to systems for calculating and reporting import VAT. Businesses facilitating distance sales through electronic interfaces should review their compliance processes and determine applicable obligations under the amended directive.

What to do next

Review VAT obligations under the amended special scheme for distance sales of imported goods
Update VAT collection and reporting systems to comply with new declaration and payment arrangements
Monitor for Council adoption and national implementation deadlines

Source document (simplified)

An official website of the European Union How do you know?
1. EUROPA
2. EUR-Lex home
3. EUR-Lex - 52025AP0144 - EN

Help
Print
Share Menu Search tips Need more search options? Use the Advanced search Document 52025AP0144

P10_TA(2025)0144 – VAT: taxable persons, special scheme and special arrangements for declaration and payment, relating to distance sales of imported goods – European Parliament legislative resolution of 8 July 2025 on the draft 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 (08710/2025 – C10-0084/2025 – 2023/0158(CNS)) (Special legislative procedure – renewed consultation)

OJ C, C/2026/1453, 31.3.2026, ELI: http://data.europa.eu/eli/C/2026/1453/oj (BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

ELI: http://data.europa.eu/eli/C/2026/1453/oj

Expand all Collapse all Languages, formats and authentic version

BG
ES
CS
DA
DE
ET
EL
EN
FR
GA
HR
IT
LV
LT
HU
MT
NL
PL
PT
RO
SK
SL
FI
SV HTML
PDF - authentic OJ
e-signature
How to verify the authenticity of the Official Journal Multilingual display

Display Text

| | Official Journal
of the European Union | EN

C series |

| | C/2026/1453 | 31.3.2026 |
P10_TA(2025)0144

VAT: taxable persons, special scheme and special arrangements for declaration and payment, relating to distance sales of imported goods

European Parliament legislative resolution of 8 July 2025 on the draft 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 (08710/2025 – C10-0084/2025 – 2023/0158(CNS))

(Special legislative procedure – renewed consultation)

(C/2026/1453)

The European Parliament,

| — | having regard to the Council draft (08710/2025), |

| — | having regard to the Commission proposal to the Council (COM(2023)0262), |

| — | having regard to its position of 22 November 2023 (1), |

| — | having regard to Article 113 of the Treaty on the Functioning of the European Union, pursuant to which the Council consulted Parliament again (C10-0084/2025), |

| — | having regard to Rule 84 and Rule 86 of its Rules of Procedure, |

| — | having regard to the report of the Committee on Economic and Monetary Affairs (A10-0119/2025), |

| 1. | Approves the Council draft; |

| 2. | Calls on the Council to notify Parliament if it intends to depart from the text approved by Parliament; |

| 3. | Asks the Council to consult Parliament again if it intends to amend its draft substantially; |

| 4. | Instructs its President to forward its position to the Council, the Commission and the national parliaments. |
(1) OJ C, C/2024/4246, 24.7.2024, ELI: http://data.europa.eu/eli/C/2024/4246/oj.

ELI: http://data.europa.eu/eli/C/2026/1453/oj

ISSN 1977-091X (electronic edition)

Top