Policy paper

EM on an EU regulation to amend the principal VAT directive

The government's summary of an EU proposal to amend the principal VAT directive by removing the consignment limit that currently applies to the supplier.

• From: HM Revenue & Customs
• Published: 3 August 2023

Documents

EM on a proposed amendment to the EU's principal VAT directive (COM(2023)262)

PDF, 129 KB, 7 pages

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Details

This explanatory memorandum is about a proposal for a Council directive amending directive 2006/112/EC as regards VAT rules relating to taxable persons who facilitate distance sales of imported goods and the application of the special scheme for distance sales of goods imported from third territories or third countries and special arrangements for declaration and payment of import VAT

It was submitted by Victoria Atkins MP, Financial Secretary, HM Treasury.

Published 3 August 2023