Amendment: VAT rules for distance sales of imported goods

This procedure updates Value Added Tax (VAT) rules for businesses that facilitate the online sale of goods imported from outside the EU. It aims to simplify how import VAT is declared and paid, ensuring a fairer and more efficient tax system for cross-border e-commerce.

The changes primarily affect online marketplaces and sellers importing goods from third countries. It streamlines the process for collecting VAT, reducing administrative burdens for businesses and ensuring consistent tax application across member states.