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2020/0082(CNS) VAT e-commerce package – distance sales of goods and services: postponement of the date of application due to the outbreak of the COVID-19 crisis
Next event: Indicative plenary sitting date, 1st reading/single reading 2020/06/18

Progress: Preparatory phase in Parliament

RoleCommitteeRapporteurShadows
Lead ECON
Legal Basis:
TFEU 113

Events

2020/06/18
   Indicative plenary sitting date, 1st reading/single reading
2020/05/08
   EC - Legislative proposal
Documents
COM(2020)0198
EUR-Lex
2020/05/08
   EC - Legislative proposal published
Documents
COM(2020)0198
EUR-Lex

Documents

History

(these mark the time of scraping, not the official date of the change)

2020-05-19Show (1) Changes | Timetravel
events/0/summary
  • PURPOSE: to postpone the date of application of the already adopted legal framework of the VAT e-commerce package due to the crisis linked to the COVID-19 pandemic.
  • PROPOSED ACT: Council Decision.
  • ROLE OF THE EUROPEAN PARLIAMENT: the Council adopts the act after consulting the European Parliament but without being obliged to follow its opinion.
  • BACKGROUND: Council Directive 2006/112/EC as amended by Council Directive (EU) 2017/2455 and Council Directive (EU) 2019/1995 lays down the legal framework of the legislative package on the modernisation of value added tax (VAT) for cross-border business-to-consumer (B2C) e-commerce. The majority of the new provisions are to be applied as from 1 January 2021, in order to give member states sufficient time to adapt their legislation and IT systems.
  • This proposal is made as a consequence of and reaction to the outbreak of the COVID-19 crisis, which confronts Member States with challenges at national level to tackle the current emergency situation and which causes some of them difficulties in guaranteeing a timely implementation of the required changes in their domestic IT systems.
  • Similar concerns were raised by key economic operators, especially postal and courier operators, who urged the Commission to postpone the date of application of the VAT e-commerce package by six months due to the COVID-19 crisis.
  • CONTENT: the proposal consists of a six-month postponement of the date of application, set for 1 January 2021, of the amendments provided for in Council Directive (EU) 2017/2455 and Council Directive (EU) 2019/1995. The proposed new date of application is therefore 1 July 2021 . This means that the rules shall apply from 1 July 2021 instead of 1 January 2021. Therefore, Member States would have to adopt and publish their transposition measures by 30 June 2021 instead of 31 December 2020.
  • A postponement of six months is suggested, because the delay should be kept as short as possible to minimise additional budgetary losses for Member States.
  • Budgetary impact
  • It is estimated that Member States shall suffer budgetary losses of around EUR 5-7 billion per year if the VAT e-commerce package is not successfully implemented. A delay of six months would therefore lead to losses of around EUR 2.5 to 3.5 billion.
  • However, the Commission notes that if Member States and businesses are not ready to apply the new VAT e-commerce rules, the risk of the system not working properly could entail almost the same losses.
2020-05-14Show (1) Changes | Timetravel
forecasts
  • date: 2020-06-18T00:00:00 title: Indicative plenary sitting date, 1st reading/single reading
2020-05-12Show (1) Changes
procedure/Legislative priorities
  • title: The EU’s response to the Covid-19 pandemic url: https://oeil.secure.europarl.europa.eu/oeil/popups/thematicnote.do?id=2065000&l=en
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