Procedure

Value added tax (VAT): requirements for payment service providers

2018/0412(CNS)·9th term·ECON·CNS - Consultation procedure·CompletedProcedure completed

Subjects: Indirect taxation, VAT, excise duties

Rapporteur (the Member appointed to lead Parliament's work on this text): PEREIRA Lídia (EPP)

Summary

This dossier concerns value added tax (VAT) requirements for payment service providers. The amendments address the VAT gap and the European Public Prosecutor's Office, obligations on payment service providers to keep records of and report cross-border payments to the same payee above thresholds, record-keeping periods, identifiers such as IBAN and BIC, the location of payer and payee, and data protection under Regulation 2016/679.

Amendments

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Members

tabled at least one

Committee(s)

14 Nov 2019

Dates

Plenary votes

1 roll-call votes

In plenary, Parliament usually votes in steps: first on amendments to the text (sometimes split into parts, so Members can accept one half of a sentence and reject the other), then on the text as a whole. The “main vote” is the one that adopts or rejects the text itself. Each vote below shows exactly which step it was. How voting works →

17 Dec 2019Passedoutcome from totals
On a single vote on the whole text
Official label: Vote unique · what was voted ↗
590 for19 against81 abstentions60 did not vote
For
Against
Abst.
Click a group to see each Member’s position.