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Document 52023PC0262
Customs reform - VAT amendment
Proposal for a 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
- Initiative summary:
- The aim of the initiative is to revise the Union Customs Code to strengthen the legal framework for customs and make it suitable to address the challenges that have emerged in the recent years. New business models and technological developments require revised provisions in particular on e-commerce operations, risk management, data analytics capabilities and protection of the internal market from goods imported from third countries that are not compliant with the EU legislation.
- EuroVoc thesaurus:
- customs union; VAT; electronic commerce; simplification of formalities; taxpayer; third country; information system; goods and services; supplier; tax collection; import (EU)
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- Documents:
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Ares(2022)5239631 (Call for evidence for an impact assessment)
Ares(2022)8552786 (Factual summary report of the public consultation) - Leading service:
- Directorate-General for Taxation and Customs Union
- Planned adoption period:
- 01/10/2022 - 31/12/2022
- Check the status of this initiative on the Better Regulation Portal
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- Consultation type:
- Stakeholder feedback
- Consultation duration (weeks):
- 4
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- Consultation type:
- Public consultation
- Consultation duration (weeks):
- 8
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- Consultation type:
- Stakeholder feedback
- Consultation duration (weeks):
- 4
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- Documents:
- COM/2023/262 final (Proposal for a directive)
- Leading service:
- Directorate-General for Taxation and Customs Union
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- Consultation type:
- Stakeholder feedback
- Consultation duration (weeks):
- 8