The European Parliament approved the legislative package on value added tax (VAT) in the digital age (ViDA) by 623 votes to 26, with 28 abstentions, at its plenary session in Strasbourg on Tuesday 8 July.
It followed the opinion of rapporteur Ľudovít Ódor (Renew Europe, Slovakian), who proposed a simplified procedure without amendments (see EUROPE 13660/19). Parliament was consulted for the second time on this text, as in March the European finance ministers approved a text significantly different from the initial proposal (see EUROPE 13597/37). Rather than making the one-stop shop for imports (IOSS) compulsory, they have opted for an incentive to encourage suppliers and platforms liable for VAT on imports to use IOSS.
Provisions to encourage the use of IOSS have been added to the reform of the Customs Code, which was the subject of a partial negotiating mandate on Friday 27 June (see EUROPE 13669/13). In its first opinion (see EUROPE 13298/11), Parliament stressed that a unified approach between IOSS and customs would help bring an end to inconsistencies, errors and double taxation.
Read the text: https://aeur.eu/f/hr9 (Original version in French by Anne Damiani)