# Value added tax (VAT): requirements for payment service providers

European Parliament procedure 2018/0412(CNS) (CNS - Consultation procedure, 9th term, committee ECON). Stage: Procedure completed. 37 committee amendments tabled by 9 Members between 2019-11-14 and 2019-11-14.

## What the amendments focus on

This dossier concerns value added tax (VAT) requirements for payment service providers. The amendments address the VAT gap and the European Public Prosecutor's Office, obligations on payment service providers to keep records of and report cross-border payments to the same payee above thresholds, record-keeping periods, identifiers such as IBAN and BIC, the location of payer and payee, and data protection under Regulation 2016/679.

## Most active Members on this file

| Member | Country | Group | Amendments | Markdown |
|---|---|---|---|---|
| Ondřej KOVAŘÍK | Czechia | PfE | 15 | https://amendeu.com/md/meps/118949.md |
| Martin HLAVÁČEK | Czechia | RE | 15 | https://amendeu.com/md/meps/197526.md |
| Billy KELLEHER | Ireland | RE | 15 | https://amendeu.com/md/meps/197818.md |
| Eugen JURZYCA | Slovakia | ECR | 8 | https://amendeu.com/md/meps/197767.md |
| Molly SCOTT CATO | United Kingdom | Verts/ALE | 6 | https://amendeu.com/md/meps/124942.md |
| Dimitrios PAPADIMOULIS | Greece | GUE/NGL | 4 | https://amendeu.com/md/meps/28586.md |
| Csaba MOLNÁR | Hungary | S&D | 3 | https://amendeu.com/md/meps/124722.md |
| Olivier CHASTEL | Belgium | RE | 2 | https://amendeu.com/md/meps/197463.md |
| Rovana PLUMB | Romania | S&D | 1 | https://amendeu.com/md/meps/38595.md |

## Official source documents

- PE643.160: https://www.europarl.europa.eu/doceo/document/ECON-AM-643160_EN.pdf

Full amendment texts, votes and exports: https://amendeu.com/dossiers/2018-0412-CNS · machine-readable: https://amendeu.com/data/dossiers/2018-0412-CNS.json

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