# Common system of value added tax (VAT): rules for the digital age

European Parliament procedure 2022/0407(CNS) (CNS - Consultation procedure, 9th term, committee ECON). Stage: None. 164 committee amendments tabled by 18 Members between 2023-06-20 and 2023-06-20.

## What the amendments focus on

This dossier concerns the common system of value added tax (VAT) and rules for the digital age. Amendments address digital reporting requirements, electronic invoicing as the default, deadlines for issuing cross-border invoices, the VAT Gap and missing-trader fraud, protection of personal data and privacy in invoicing, thresholds for smaller firms, and aligning domestic with intra-Community reporting.

## Most active Members on this file

| Member | Country | Group | Amendments | Markdown |
|---|---|---|---|---|
| Lídia PEREIRA | Portugal | PPE | 34 | https://amendeu.com/md/meps/197738.md |
| Andżelika Anna MOŻDŻANOWSKA | Poland | ECR | 33 | https://amendeu.com/md/meps/197541.md |
| Gunnar BECK | Germany | ID | 25 | https://amendeu.com/md/meps/132191.md |
| Aurore LALUCQ | France | S&D | 21 | https://amendeu.com/md/meps/197697.md |
| Jonás FERNÁNDEZ | Spain | S&D | 21 | https://amendeu.com/md/meps/125046.md |
| Pedro MARQUES | Portugal | S&D | 21 | https://amendeu.com/md/meps/197634.md |
| Evelyn REGNER | Austria | S&D | 21 | https://amendeu.com/md/meps/96998.md |
| René REPASI | Germany | S&D | 21 | https://amendeu.com/md/meps/229839.md |
| Martin HLAVÁČEK | Czechia | RE | 21 | https://amendeu.com/md/meps/197526.md |
| Pedro SILVA PEREIRA | Portugal | S&D | 17 | https://amendeu.com/md/meps/124747.md |
| Ondřej KOVAŘÍK | Czechia | PfE | 15 | https://amendeu.com/md/meps/118949.md |
| Mikuláš PEKSA | Czechia | Verts/ALE | 13 | https://amendeu.com/md/meps/197539.md |
| Marco ZANNI | Italy | ID | 7 | https://amendeu.com/md/meps/124780.md |
| Antonio Maria RINALDI | Italy | ID | 7 | https://amendeu.com/md/meps/197787.md |
| Valentino GRANT | Italy | ID | 6 | https://amendeu.com/md/meps/197799.md |

## Official source documents

- PE749.001: https://www.europarl.europa.eu/doceo/document/ECON-AM-749001_EN.pdf

Full amendment texts, votes and exports: https://amendeu.com/dossiers/2022-0407-CNS · machine-readable: https://amendeu.com/data/dossiers/2022-0407-CNS.json

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Data refreshed: 2026-07-27. Human-readable version: https://amendeu.com/dossiers/2022-0407-CNS
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