# Value added tax (VAT): certain obligations for supplies of services and distance sales of goods

European Parliament procedure 2016/0370(CNS) (CNS - Consultation procedure, 8th term, committee ECON). Stage: Procedure completed. 39 committee amendments tabled by 9 Members between 2017-07-13 and 2017-07-13.

## What the amendments focus on

This proposal concerns value added tax obligations for supplies of services and distance sales of goods. Amendments address the VAT gap and cross-border fraud, the Mini One Stop Shop (MOSS) and thresholds for small businesses, removing the VAT exemption for low-value imported consignments below EUR 150, the role of intermediaries, distance-sales turnover thresholds, and audit coordination among Member States.

## Most active Members on this file

| Member | Country | Group | Amendments | Markdown |
|---|---|---|---|---|
| Molly SCOTT CATO | United Kingdom | Verts/ALE | 10 | https://amendeu.com/md/meps/124942.md |
| Werner LANGEN | Germany | PPE | 7 | https://amendeu.com/md/meps/1928.md |
| Bernd LUCKE | Germany | ECR | 6 | https://amendeu.com/md/meps/124820.md |
| Notis MARIAS | Greece | ECR | 5 | https://amendeu.com/md/meps/125069.md |
| Paloma LÓPEZ BERMEJO | Spain | GUE/NGL | 5 | https://amendeu.com/md/meps/125047.md |
| Cora van NIEUWENHUIZEN | Netherlands | ALDE | 4 | https://amendeu.com/md/meps/125019.md |
| Tibor SZANYI | Hungary | S&D | 1 | https://amendeu.com/md/meps/124703.md |
| Jonás FERNÁNDEZ | Spain | S&D | 1 | https://amendeu.com/md/meps/125046.md |
| Ramón JÁUREGUI ATONDO | Spain | S&D | 1 | https://amendeu.com/md/meps/97078.md |

## Official source documents

- PE606.187: http://www.europarl.europa.eu/doceo/document/ECON-AM-606187_EN.pdf

Full amendment texts, votes and exports: https://amendeu.com/dossiers/2016-0370-CNS · machine-readable: https://amendeu.com/data/dossiers/2016-0370-CNS.json

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