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Amending VAT rules on distance sales [EU Legislation in Progress]

Written by Angelos Delivorias (1st edition),

VAT word on a business newspaper background

© macgyverhh / Fotolia

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 (VAT). This means that 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 proposes to extend payment possibilities through the 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, with non-EU sellers declaring the VAT in MOSS. See also our separate briefing on the parallel proposal on improving administrative cooperation on VAT issues: 2016/0371(CNS).

Versions

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:

 

 

 

 

 

 

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)

Next steps expected: Vote in committee

Stage: Draft Report

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The content of all documents (and articles) contained in this blog is the sole responsibility of the author and any opinions expressed therein do not necessarily represent the official position of the European Parliament. It is addressed to the Members and staff of the EP for their parliamentary work. Reproduction and translation for non-commercial purposes are authorised, provided the source is acknowledged and the European Parliament is given prior notice and sent a copy. Copyright © European Union, 2014. All rights reserved

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