Exchange of VAT-relevant payment data
- Stage
- In force, reached 2 Mar 2020
- In force
- In force since 22 Mar 2020 · CELEX 32020R0283
- Procedure
- Consultation procedure
- Lead DG
- DG TAXUD
- Last activity
- 22 Mar 2020
Where it stands
Latest: Published in the Official Journal, 2 Mar 2020.
- 15 Mar 2018
- Inception impact assessment closed: Exchange of VAT-relevant payment data, 3 responses · Commission
- 24 Apr 2018
- Public consultation closed: Exchange of VAT-relevant payment data · Commission
- 6 Feb 2019
- Feedback on adopted proposal closed: Exchange of VAT-relevant payment data, 3 responses · Commission
- 11 Mar 2019
- Feedback on adopted proposal closed: Exchange of VAT-relevant payment data, 4 responses · Commission
- 2 Mar 2020
- Published in the Official Journal
Amendments
Tabled on 12 Dec 2019. The texts are in the amendment documents below.
By committee
- ECON17
By article
- Article 1 – paragraph 1 – point 2 – point d2
- Article 1 – paragraph 1 – point 3 a (new)2
- Article 1 – paragraph 1 – point 1 a (new)1
- Article 1 – paragraph 1 – point 2 a (new)1
- Article 1 – paragraph 1 – point 31
- Recital 111
- Recital 11 a (new)1
- Recital 131
- Recital 141
- Recital 14 a (new)1
ShowHide 5 more provisions
- Recital 181
- Recital 2 a (new)1
- Recital 2 b (new)1
- Recital 2 c (new)1
- Recital 81
Documents
Newest first. Each opens at its source.
- Report · A9-0047/2019Parliament
- Text adopted · OJ L 062 02.03.2020, p. 0001Commission
- Report · PE641.419Parliament
- Amendments · PE643.162Parliament
- Text adopted · Regulation 2020/0283Commission
- Text adopted · SP(2020)23Parliament
- Text adopted · T9-0091/2019Parliament
Consultations on it
The Commission's Have Your Say consultations linked to this file. Each title opens on the Commission's portal.
| Consultation | Feedback deadline | Feedback received |
|---|---|---|
| 11 Mar 2019 | 10 |
Summary
GeneratedThis regulation requires payment service providers to transmit cross-border transaction data to tax authorities, enabling automated VAT-relevant information exchange. It primarily affects PSPs, online platforms, and EU tax administrations. The measure is now in force, aiming to combat VAT fraud in e-commerce.
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A first draft
Sources: EP Legislative Observatory · EU Law Tracker · EUR-Lex. Record as of 30 Sept 2026. Something wrong on this page? Report an error.
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