![Amending VAT rules on distance sales [EU Legislation in Progress]](https://i0.wp.com/epthinktank.eu/wp-content/uploads/2017/09/eprs-briefing-608714-amending-vat-rules-distance-sales-final.jpg?fit=1000%2C658&ssl=1)
Written by Angelos Delivorias (2nd edition),
Updated on 15.02.2018
Since 1 January 2015, for some mobile transactions linked to telecommunications, broadcasting and electronically supplied services to non-taxable persons (business-to-consumer, B2C), the destination principle is applicable for value added tax – i.e. the VAT should be paid to the Member State where the consumer is located, via the mini-one-stop-shop (MOSS) portal. In its VAT digital single market package, published on 1 December 2016, the Commission proposed to extend payment possibilities through MOSS to online supply of goods and cross-border services to final consumers. The portal would also be extended to include payment for imports of small consignments of a value not exceeding €150.
The directive, significantly amended, was adopted by the Council – after consulting the European Parliament– on 5 December 2017. It is accompanied by Council Regulation 2017/2454. See also our separate briefing on the parallel dossier on improving administrative cooperation on VAT issues: 2016/0371(CNS).
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| Proposal for a Council Directive amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods | ||
| Committee responsible: | Economic and Monetary Affairs (ECON) | COM(2016) 757 of 01.12.2016
procedure ref.: 2016/0370(CNS) Consultation procedure (CNS) – Parliament adopts only a non-binding opinion |
| Rapporteur: | Cătălin Sorin Ivan (S&D, Romania) | |
| Shadow rapporteurs:
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Werner Langen (EPP, Germany)
Bernd Lucke (ECR, Germany) Cora van Nieuwenhuizen (ALDE, the Netherlands) Paloma López Bermejo (GUE/NGL, Spain) Molly Scott Cato (Greens/EFA, United Kingdom) Barbara Kappel (ENF, Austria) |
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| Procedure completed. | Directive (EU) 201/2455 OJ L 348, 29.12.2017, pp. 7-22 |
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