Procedure

Common system of value added tax (VAT): rules for the digital age

2022/0407(CNS)·9th term·ECON·CNS - Consultation procedure

Subjects: Indirect taxation, VAT, excise duties · Information and communication technologies, digital technologies

Rapporteur (the Member appointed to lead Parliament's work on this text): CHASTEL Olivier (Renew)

Summary

This dossier concerns the common system of value added tax (VAT) and rules for the digital age. Amendments address digital reporting requirements, electronic invoicing as the default, deadlines for issuing cross-border invoices, the VAT Gap and missing-trader fraud, protection of personal data and privacy in invoicing, thresholds for smaller firms, and aligning domestic with intra-Community reporting.

Procedure timeline

Committee amendments tabled
20 Jun 2023
Plenary vote — Passed
22 Nov 2023 · On the Commission proposal (the draft law)
Plenary vote — Adopted
12 Feb 2025 · On the Council draft

164

Amendments

distinct, in window

Members

tabled at least one

Committee(s)

20 Jun 2023

Dates

Plenary votes

2 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 →

Where each group stood at the decisive votes

Group			Shift
EPP	For100%	For100%	consistent
S&D	For98%	For100%	consistent
Renew	For97%	For100%	consistent
Greens/EFA	For100%	For100%	consistent
ECR	For88%	For96%	consistent
The Left	Abstained58%	For90%	Abstained → For
Patriots	—	For86%	—
ID	For72%	—	—
ESN	—	Against89%	—
Non-attached	For59%	Against46%	For → Against

Milestones are the votes that adopt or reject text (not every amendment vote) — the percentage is the share of the group’s Members behind that position. Click a column heading to open the vote below.

22 Nov 2023Main votePassedoutcome from totals
On the Commission proposal (the draft law)
Official label: Proposition de la Commission · what was voted ↗
570 for17 against52 abstentions63 did not vote
For
Against
Abst.
Click a group to see each Member’s position.
12 Feb 2025Main voteAdopted
On the Council draft
Official label: Projet du Conseil · what was voted ↗
589 for42 against10 abstentions78 did not vote
For
Against
Abst.
Click a group to see each Member’s position.