European Union · Bill · CNS
2023/0158(CNS)
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
Introduced
11 September 2023
Last action
8 July 2025 · Plenary vote
Status
PLENARY_VOTE
Sponsors
—
Subjects
Discovery layer
Source updated
8 July 2025
Official titles
Authentic titles published by the source. The stored canonical title is not replaced.
23 official languages
Bulgarian
Изменение на Директива 2006/112/ЕО по отношение на правилата за ДДС във връзка с данъчно задължените лица, които улесняват дистанционните продажби на внасяни стоки, и прилагането на специалния режим за дистанционни продажби на стоки, внасяни от трети територии или трети държави, и на специалния режим за деклариране и плащане на ДДС при внос
Czech
Změna směrnice 2006/112/ES, pokud jde o pravidla DPH týkající se osob povinných k dani, které usnadňují prodej dováženého zboží na dálku, a uplatňování zvláštního režimu pro prodej zboží dováženého ze třetích území nebo třetích zemí na dálku a zvláštního režimu pro přiznávání a placení DPH při dovozu zboží
Danish
Ændring af direktiv 2006/112/EF for så vidt angår momsreglerne for afgiftspligtige personer, der formidler fjernslag af indførte varer, samt anvendelsen af særordningen for fjernsalg af varer, der indføres fra tredjelandsområder eller tredjelande, og særordningen for angivelse og betaling af importmoms
German
Änderung der Richtlinie 2006/112/EG in Bezug auf Mehrwertsteuervorschriften betreffend Steuerpflichtige, die Fernverkäufe eingeführter Gegenstände unterstützen, die Anwendung der Sonderregelung für Fernverkäufe von aus Drittgebieten oder Drittländern eingeführten Gegenständen und die Sonderregelungen für die Erklärung und Entrichtung der Mehrwertsteuer bei der Einfuhr
Greek
Τροποποίηση της οδηγίας 2006/112/ΕΚ όσον αφορά τους κανόνες ΦΠΑ που σχετίζονται με υποκείμενα στο φόρο πρόσωπα που διευκολύνουν εξ αποστάσεως πωλήσεις εισαγόμενων αγαθών και με την εφαρμογή του ειδικού καθεστώτος για τις εξ αποστάσεως πωλήσεις αγαθών που εισάγονται από τρίτα εδάφη ή τρίτες χώρες και τις ειδικές ρυθμίσεις για τη δήλωση και την καταβολή ΦΠΑ κατά την εισαγωγή
Spanish
Modificación de la Directiva 2006/112/CE en lo que respecta a las normas del IVA relativas a los sujetos pasivos que facilitan las ventas a distancia de bienes importados y a la aplicación del régimen especial para las ventas a distancia de bienes importados de terceros territorios o terceros países y los regímenes especiales de declaración y liquidación del IVA sobre las importaciones
Estonian
Direktiivi 2006/112/EÜ muutmine käibemaksueeskirjade osas, mis on seotud maksukohustuslastega, kes võimaldavad imporditud kaupade kaugmüüki, erikorra kohaldamisega kolmandatelt territooriumidelt või kolmandatest riikidest imporditud kaupade kaugmüügi suhtes ning impordikäibemaksu deklareerimise ja tasumise erikorraga
Finnish
Direktiivin 2006/112/EY muuttaminen maahantuotujen tavaroiden etämyynnin mahdollistavia verovelvollisia koskevien arvonlisäverosääntöjen sekä kolmansilta alueilta tai kolmansista maista tuotujen tavaroiden etämyyntiä koskevan erityisjärjestelmän ja tuonnin arvonlisäveron ilmoittamista ja maksamista koskevien erityisjärjestelyjen soveltamisen osalta
French
Modification de la directive 2006/112/CE en ce qui concerne les règles de TVA applicables aux assujettis qui facilitent les ventes à distance de marchandises importées et l'application du régime particulier applicable aux ventes à distance de marchandises importées depuis des territoires tiers ou des pays tiers et le régime particulier pour la déclaration et le paiement de la TVA à l’importation
Irish
Treoir 2006/112/CE a leasú a mhéid a bhaineann le rialacha CBL a bhaineann le daoine inchánach a éascaíonn ciandíolacháin earraí allmhairithe agus cur i bhfeidhm na scéime speisialta le haghaidh ciandíolacháin earraí a allmhairítear ó thríú críocha nó ó thríú tíortha agus socruithe speisialta maidir le dearbhú agus íocaíocht CBL ar allmhairí
Croatian
Izmjena direktive 2006/112/EZ u pogledu pravila o PDV-u koja se odnose na porezne obveznike koji omogućuju prodaju na daljinu uvezene robe i u pogledu primjene posebne odredbe za prodaju na daljinu robe uvezene iz trećih područja ili trećih zemalja i posebnih postupaka za prijavu i plaćanje PDV-a pri uvozu
Hungarian
A 2006/112/EK irányelvnek az importált termékek távértékesítését elősegítő adóalanyokra vonatkozó héaszabályok, a harmadik területekről vagy harmadik országokból importált termékek távértékesítésére vonatkozó különös szabályozás, valamint a behozatali héa bevallására és megfizetésére vonatkozó különös szabályozás alkalmazása tekintetében történő módosítása
Italian
Modifica della direttiva 2006/112/CE per quanto riguarda le norme IVA relative ai soggetti passivi che facilitano le vendite a distanza di beni importati e l'applicazione del regime speciale per le vendite a distanza di beni importati da territori terzi o paesi terzi e del regime speciale per la dichiarazione e il pagamento dell'IVA all'importazione
Lithuanian
Direktyvos 2006/112/EB nuostatų dėl PVM taisyklių, susijusių su apmokestinamaisiais asmenimis, sudarančiais sąlygas nuotolinei prekybai importuojamomis prekėmis, dėl specialios schemos, skirtos nuotolinei prekybai prekėmis, kurios importuojamos iš trečiųjų teritorijų ar trečiųjų šalių, taikymo ir dėl specialių importo PVM deklaravimo ir mokėjimo procedūrų, dalinis keitimas
Latvian
Direktīvas 2006/112/EK grozīšana attiecībā uz PVN noteikumiem nodokļu maksātājiem, kuri veicina importētu preču tālpārdošanu, un attiecībā uz īpašas shēmas piemērošanu no trešām teritorijām vai trešām valstīm importētu preču tālpārdošanai un īpašu režīmu importa PVN deklarēšanai un samaksai
Maltese
Emenda tad-Direttiva 2006/112/KE fir-rigward tar-regoli tal-VAT relatati ma' persuni taxxabbli li jiffaċilitaw il-bejgħ mill-bogħod ta' merkanzija importata u l-applikazzjoni tal-iskema speċjali għall-bejgħ mill-bogħod ta' merkanzija importata minn territorji terzi jew minn pajjiżi terzi u arranġamenti speċjali għad-dikjarazzjoni u l-ħlas tal-VAT fuq l-importazzjoni
Dutch
Wijziging van Richtlijn 2006/112/EG wat betreft de btw-regels voor belastingplichtigen die afstandsverkopen van ingevoerde goederen faciliteren en de toepassing van de bijzondere regeling voor afstandsverkopen van uit derdelandsgebieden of derde landen ingevoerde goederen en van de bijzondere regeling voor de aangifte en de betaling van btw bij invoer
Polish
Zmiana dyrektywy 2006/112/WE w odniesieniu do przepisów dotyczących VAT odnoszących się do podatników ułatwiających sprzedaż na odległość towarów importowanych oraz stosowania procedury szczególnej dla sprzedaży na odległość towarów importowanych z terytoriów trzecich lub państw trzecich, a także w odniesieniu do uregulowań szczególnych dotyczących deklarowania i zapłaty VAT z tytułu importu
Portuguese
Alteração da Diretiva 2006/112/CE no que diz respeito às disposições em matéria de IVA aplicáveis aos sujeitos passivos que facilitam as vendas à distância de bens importados e à aplicação do regime especial de vendas à distância de bens importados de territórios terceiros ou de países terceiros e dos regimes especiais de declaração e pagamento do IVA na importação
Romanian
Modificarea Directivei 2006/112/CE în ceea ce privește normele în materie de TVA referitoare la persoanele impozabile care facilitează vânzările la distanță de bunuri importate și aplicarea regimului special pentru vânzările la distanță de bunuri importate din teritorii terțe sau țări terțe și a regimurilor speciale pentru declararea și plata TVA la import
Slovak
Zmena smernice 2006/112/ES, pokiaľ ide o pravidlá v oblasti DPH týkajúce sa zdaniteľných osôb, ktoré uľahčujú predaj dovážaného tovaru na diaľku, a o uplatňovanie osobitnej úpravy pre predaj tovaru na diaľku dovážaného z tretích území alebo tretích krajín a osobitných úprav pre priznávanie a platbu DPH pri dovoze
Slovenian
Sprememba Direktive 2006/112/ES glede pravil o DDV, ki se nanašajo na davčne zavezance, ki omogočajo prodajo na daljavo uvoženega blaga, ter glede uporabe posebne ureditve za prodajo na daljavo s tretjih ozemelj ali iz tretjih držav uvoženega blaga in posebne ureditve za prijavo in plačilo uvoznega DDV
Swedish
Ändring av direktiv 2006/112/EG vad gäller mervärdesskatteregler för beskattningsbara personer som möjliggör distansförsäljning av importerade varor och tillämpningen av den särskilda ordningen för distansförsäljning av varor importerade från ett tredjeterritorium eller ett tredjeland och särskilda ordningar för deklaration och betalning av mervärdesskatt vid import
Records
Official bill 2023/0158(CNS) from European Union at European Parliament. Dated 11 September 2023. Status: PLENARY_VOTE.
Timeline
11 September 2023
referral
Source: REFERRAL
11 September 2023
Introduced
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
Source: CNS
5 October 2023
committee tabling report
Source: COMMITTEE_TABLING_REPORT
24 October 2023
committee adopting report
Source: COMMITTEE_ADOPTING_REPORT
31 October 2023
tabling plenary
Source: TABLING_PLENARY
22 November 2023
Vote results
Source: PLENARY_VOTE_RESULTS
22 November 2023
Plenary vote
Source: PLENARY_VOTE
22 November 2023
plenary decision
Source: PLENARY_DECISION
13 June 2025
committee tabling report
Source: COMMITTEE_TABLING_REPORT
16 June 2025
referral
Source: REFERRAL
24 June 2025
committee adopting report
Source: COMMITTEE_ADOPTING_REPORT
27 June 2025
tabling plenary
Source: TABLING_PLENARY
8 July 2025
plenary decision
Source: PLENARY_DECISION
8 July 2025
Plenary vote
Source: PLENARY_VOTE
8 July 2025
Vote results
Source: PLENARY_VOTE_RESULTS
8 July 2025
Plenary vote
Source: PLENARY_VOTE
Votes
No vote records are attached yet.
Versions
No version snapshots stored. Document URLs remain at the source.
Documents
336 official files
PVN: nodokļu maksātāji un īpaši režīmi, tostarp PVN deklarēšanai un samaksai saistībā ar importētu preču tālpārdošanu
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PVN: nodokļu maksātāji un īpaši režīmi, tostarp PVN deklarēšanai un samaksai saistībā ar importētu preču tālpārdošanu
TEXT_ADOPTED · LV · 10 November 2025
VAT: persuni taxxabbli, skema speċjali u arranġamenti speċjali għad-dikjarazzjoni u l-ħlas, relatati mal-bejgħ mill-bogħod ta’ merkanzija importata
TEXT_ADOPTED · MT · 10 November 2025
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MwSt – Steuerpflichtige und Sonderregelungen für die Erklärung und Entrichtung bei Fernverkäufen von eingeführten Gegenständen
TEXT_ADOPTED · DE · 10 November 2025
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DPH: osoby povinné k dani, zvláštní režim pro přiznání a odvod týkající se prodeje na dálku u dováženého zboží
TEXT_ADOPTED · CS · 10 November 2025
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IVA: soggetti passivi, regime speciale e disposizioni specifiche per la dichiarazione e il pagamento concernenti le vendite a distanza di beni importati
TEXT_ADOPTED · IT · 10 November 2025
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Käibemaks: maksukohustuslased, erikord ning imporditud kaupade kaugmüügiga seotud deklareerimise ja tasumise erikord
TEXT_ADOPTED · ET · 10 November 2025
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TVA: assujettis, régimes particuliers concernant les ventes à distance de biens importés et la déclaration et le paiement de la TVA à l'importation
TEXT_ADOPTED · FR · 10 November 2025
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Héa: adóalanyok, az importált termékek távértékesítésének bevallására és megfizetésére vonatkozó különös szabályozás és különös szabályok
TEXT_ADOPTED · HU · 10 November 2025
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ΦΠΑ: υποκείμενοι στον φόρο, ειδικό καθεστώς και ειδικές ρυθμίσεις για τη δήλωση και την καταβολή σε σχέση με εξ αποστάσεως πωλήσεις εισαγόμενων αγαθών
TEXT_ADOPTED · EL · 10 November 2025
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VAT: taxable persons, special scheme and special arrangements for declaration and payment, relating to distance sales of imported goods
TEXT_ADOPTED · EN · 10 November 2025
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PVM: apmokestinamieji asmenys, speciali schema ir specialios deklaravimo ir mokėjimo procedūros, susijusios su nuotoline prekyba importuojamomis prekėmis
TEXT_ADOPTED · LT · 10 November 2025
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Btw: belastingplichtigen, bijzondere regeling, en de bijzondere regeling voor de aangifte en de betaling van btw in verband met afstandsverkopen van ingevoerde goederen
TEXT_ADOPTED · NL · 10 November 2025
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PDV: porezni obveznici, posebne odredbe i posebni postupci za prijavu i plaćanje u pogledu prodaje na daljinu uvezene robe
TEXT_ADOPTED · HR · 10 November 2025
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DPH: zdaniteľné osoby, osobitná úprava a osobitné úpravy pre priznávanie a platbu týkajúce sa predaja dovážaného tovaru na diaľku
TEXT_ADOPTED · SK · 10 November 2025
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VAT: podatnicy, procedura szczególna oraz uregulowania szczególne dotyczące deklarowania i zapłaty VAT z tytułu sprzedaży na odległość towarów importowanych
TEXT_ADOPTED · PL · 10 November 2025
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DDV: davčni zavezanci in posebni ureditvi za prijavo in plačilo glede prodaje na daljavo uvoženega blaga
TEXT_ADOPTED · SL · 10 November 2025
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Mervärdesskatt: beskattningsbara personer, särskild ordning och särskilda arrangemang för deklaration och betalning vid distansförsäljning av importerade varor
TEXT_ADOPTED · SV · 10 November 2025
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Moms: afgiftspligtige personer og særordninger for angivelse og betaling vedrørende fjernslag af indførte varer
TEXT_ADOPTED · DA · 10 November 2025
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Alv: verovelvolliset, erityisjärjestelmä ja ilmoittamista ja maksamista koskevat erityisjärjestelyt maahantuotujen tavaroiden etämyynnin osalta
TEXT_ADOPTED · FI · 10 November 2025
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ДДС: данъчно задължени лица, специална схема и специален режим за деклариране и извършване на плащания във връзка с дистанционни продажби на вносни стоки
TEXT_ADOPTED · BG · 10 November 2025
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TVA: persoanele impozabile, regimul special de TVA pentru vânzările la distanță de bunuri importate și regimul special pentru declararea și plata TVA-ului la import
TEXT_ADOPTED · RO · 10 November 2025
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CBL: daoine inchánach, scéim speisialta agus socruithe speisialta le haghaidh dearbhú agus íocaíocht CBL ar chiandíolacháin earraí allmhairithe
TEXT_ADOPTED · GA · 10 November 2025
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IVA: sujeitos passivos, regime especial e regimes especiais de declaração e pagamento, relacionados com as vendas à distância de bens importados
TEXT_ADOPTED · PT · 10 November 2025
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IVA: sujetos pasivos, régimen especial para las ventas a distancia de bienes importados y regímenes especiales de declaración y liquidación sobre las importaciones
TEXT_ADOPTED · ES · 10 November 2025
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IVA: sujeitos passivos, regime especial e regimes especiais de declaração e pagamento, relacionados com as vendas à distância de bens importados
TEXT_ADOPTED · PT · 29 October 2025
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IVA: sujeitos passivos, regime especial e regimes especiais de declaração e pagamento, relacionados com as vendas à distância de bens importados
TEXT_ADOPTED · PT · 29 October 2025
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Btw: belastingplichtigen, bijzondere regeling, en de bijzondere regeling voor de aangifte en de betaling van btw in verband met afstandsverkopen van ingevoerde goederen
TEXT_ADOPTED · NL · 28 October 2025
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Btw: belastingplichtigen, bijzondere regeling, en de bijzondere regeling voor de aangifte en de betaling van btw in verband met afstandsverkopen van ingevoerde goederen
TEXT_ADOPTED · NL · 28 October 2025
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TVA: persoanele impozabile, regimul special de TVA pentru vânzările la distanță de bunuri importate și regimul special pentru declararea și plata TVA-ului la import
TEXT_ADOPTED · RO · 27 October 2025
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TVA: persoanele impozabile, regimul special de TVA pentru vânzările la distanță de bunuri importate și regimul special pentru declararea și plata TVA-ului la import
TEXT_ADOPTED · RO · 27 October 2025
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Käibemaks: maksukohustuslased, erikord ning imporditud kaupade kaugmüügiga seotud deklareerimise ja tasumise erikord
TEXT_ADOPTED · ET · 24 October 2025
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Käibemaks: maksukohustuslased, erikord ning imporditud kaupade kaugmüügiga seotud deklareerimise ja tasumise erikord
TEXT_ADOPTED · ET · 24 October 2025
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IVA: sujetos pasivos, régimen especial para las ventas a distancia de bienes importados y regímenes especiales de declaración y liquidación sobre las importaciones
TEXT_ADOPTED · ES · 24 October 2025
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IVA: sujetos pasivos, régimen especial para las ventas a distancia de bienes importados y regímenes especiales de declaración y liquidación sobre las importaciones
TEXT_ADOPTED · ES · 24 October 2025
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Alv: verovelvolliset, erityisjärjestelmä ja ilmoittamista ja maksamista koskevat erityisjärjestelyt maahantuotujen tavaroiden etämyynnin osalta
TEXT_ADOPTED · FI · 23 October 2025
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Alv: verovelvolliset, erityisjärjestelmä ja ilmoittamista ja maksamista koskevat erityisjärjestelyt maahantuotujen tavaroiden etämyynnin osalta
TEXT_ADOPTED · FI · 23 October 2025
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Mervärdesskatt: beskattningsbara personer, särskild ordning och särskilda arrangemang för deklaration och betalning vid distansförsäljning av importerade varor
TEXT_ADOPTED · SV · 23 October 2025
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Mervärdesskatt: beskattningsbara personer, särskild ordning och särskilda arrangemang för deklaration och betalning vid distansförsäljning av importerade varor
TEXT_ADOPTED · SV · 23 October 2025
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VAT: podatnicy, procedura szczególna oraz uregulowania szczególne dotyczące deklarowania i zapłaty VAT z tytułu sprzedaży na odległość towarów importowanych
TEXT_ADOPTED · PL · 23 October 2025
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VAT: podatnicy, procedura szczególna oraz uregulowania szczególne dotyczące deklarowania i zapłaty VAT z tytułu sprzedaży na odległość towarów importowanych
TEXT_ADOPTED · PL · 23 October 2025
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PVN: nodokļu maksātāji un īpaši režīmi, tostarp PVN deklarēšanai un samaksai saistībā ar importētu preču tālpārdošanu
TEXT_ADOPTED · LV · 23 October 2025
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PVN: nodokļu maksātāji un īpaši režīmi, tostarp PVN deklarēšanai un samaksai saistībā ar importētu preču tālpārdošanu
TEXT_ADOPTED · LV · 23 October 2025
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PDV: porezni obveznici, posebne odredbe i posebni postupci za prijavu i plaćanje u pogledu prodaje na daljinu uvezene robe
TEXT_ADOPTED · HR · 21 October 2025
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PDV: porezni obveznici, posebne odredbe i posebni postupci za prijavu i plaćanje u pogledu prodaje na daljinu uvezene robe
TEXT_ADOPTED · HR · 21 October 2025
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IVA: soggetti passivi, regime speciale e disposizioni specifiche per la dichiarazione e il pagamento concernenti le vendite a distanza di beni importati
TEXT_ADOPTED · IT · 21 October 2025
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IVA: soggetti passivi, regime speciale e disposizioni specifiche per la dichiarazione e il pagamento concernenti le vendite a distanza di beni importati
TEXT_ADOPTED · IT · 21 October 2025
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DPH: zdaniteľné osoby, osobitná úprava a osobitné úpravy pre priznávanie a platbu týkajúce sa predaja dovážaného tovaru na diaľku
TEXT_ADOPTED · SK · 21 October 2025
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DPH: zdaniteľné osoby, osobitná úprava a osobitné úpravy pre priznávanie a platbu týkajúce sa predaja dovážaného tovaru na diaľku
TEXT_ADOPTED · SK · 21 October 2025
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VAT: taxable persons, special scheme and special arrangements for declaration and payment, relating to distance sales of imported goods
TEXT_ADOPTED · EN · 21 October 2025
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VAT: taxable persons, special scheme and special arrangements for declaration and payment, relating to distance sales of imported goods
TEXT_ADOPTED · EN · 21 October 2025
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PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://oeil.secure.europarl.europa.eu/oeil/popups/ficheprocedure.do?lang=en&reference=2023%2F0158(CNS)
- Open data entity: https://data.europarl.europa.eu/api/v2/procedures/2023-0158
- eu · 2023-0158 · source updated 8 July 2025