Petition No 0098/2022 by I. R. (Romanian) on the effects of Council Directive (EU) 2017/2455 on consumer choice  
Petition data  

0098/2022

Summary title: Petition No 0098/2022 by I. R. (Romanian) on the effects of Council Directive (EU) 2017/2455 on consumer choice

Petition number: 0098/2022

Topics: Personal Matter,  Taxation,  Trade,  Consumer Rights

Country: European Union,  All EU countries

Petitioner data  

Name: I. R.

Petition Summary  

This petition concerns Council Directive (EU) 2017/2455 as regards certain value added tax obligations for supplies of services and distance sales of goods. More precisely, it concerns the way VAT collection is organized for small-value consignments bought from vendors established outside EU. The petitioner considers that the IOSS scheme (Import One-Stop Shop), as per the Directive, works to the detriment of EU consumers by reducing their choices. The petitioner considers that the Directive allows Member States to not apply otherwise reduced VAT rates (e.g. for foodstuffs), thereby raising the price of some imported goods. He also states that registration of vendors into the IOSS is unnecessarily cumbersome and that there is a whole sector of intermediaries that provide registration services, albeit at disproportionate costs to the small vendors. As a result, the petitioner alleges that larger companies are favoured, as these have the resources to deploy for registration. In the petitioner’s view, the excessive administrative burden, coupled with the non-reduced VAT rates causes reduced choice for EU consumers as small vendors often exit the EU market due to the aforementioned administrative burdens.