MEP Ľudovít Ódor (Renew Europe, Slovak) said, on Friday 13 June in his draft report, that a simplified procedure without amendments is the appropriate procedure for the legislative package on VAT (value added tax) in the Digital Age (ViDA).
Following its adoption by the European finance ministers in March (see EUROPE 13597/37), the European Parliament is being consulted for the second time because, whereas the initial package contained a proposal to make the import one-stop-shop (IOSS) mandatory, the Member States preferred an incentive measure encouraging the use of IOSS by suppliers and platforms liable for import VAT.
Provisions to encourage the use of IOSS have been added to the European Commission’s proposals to reform the Union Customs Code, which will be discussed at the next Council of Ministers on Friday 20 June. In its first opinion (see EUROPE 13298/11), the European Parliament stressed that a unified approach between IOSS and customs would help bring an end to inconsistencies, errors and double taxation.
To read the draft report: https://aeur.eu/f/hcn (Original version in French by Anne Damiani)