Proposal to amend Directive 2006/112/EC as regards provisions relating to distance sales of goods and certain domestic supplies of goods

Author (Corporate)
Series Details COM (2018) 819
Publication Date 11/12/2018
Content Type


On 11 December 2018 the European Commission presented a proposal for a Council Directive amending Directive 2006/112/EC (the VAT Directive) in relation to e-commerce, accompanied by a proposal to amend Regulation (EU) No 282/2011 which lays down the detailed implementation rules needed to support these amendments.

Further information:

In December 2017 the Council adopted Directive (EU) 2017/2455 (the VAT e-commerce Directive), amending the VAT Directive. This extended the scope of the special schemes for non-established taxable persons supplying telecommunications, broadcasting or electronic services (the so-called "mini One Stop Shop") to all types of services as well as to intra-Community distance sales of goods and distance sales of goods imported from third territories or third countries, turning the mini One Stop Shop into a One Stop Shop.

The main goal of the current proposal is to expand on the provisions concerning taxable persons operating electronic interfaces such as marketplaces, platforms and portals facilitating supplies of goods in the EU by taxable persons not established in the EU. The proposed changes will further simplify the administrative burden of such taxable persons by allowing more transactions to be reported in the One Stop Shop, thus improving the VAT collection.


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Related Link(s)
EUR-Lex: COM(2018)821: Proposal to amend Implementing Regulation (EU) No 282/2011 as regards supplies of goods or services facilitated by electronic interfaces
European Commission: Press Release, 11/12/2018: VAT: New details on rules for e-commerce presented, including a new role for online marketplaces in the fight against tax fraud

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