The ECOFIN Council of the EU adopted the VAT Digital Single Market Package at unanimity.

The final text that was voted is available here.
The press release that will be sent out soon is available here.

Main elements of the adopted text:

• Extension of the MOSS to all B2C intra-EU services and to distance sales of goods between Member States (very positive, always strongly supported by eCOM.lu and Ecommerce Europe)
• Removal of the VAT exemption for the import of small consignments from outside the European Union (very positive, always strongly supported by eCOM.lu and Ecommerce Europe)
• Introduction of a pan-EU threshold below which merchants can apply their own rules (positive, always strongly supported by eCOM.lu and Ecommerce Europe). However, the threshold is quite low (10.000 €), as expected
• Introduction of a marketplace liability regime for VAT on e-commerce imports into the European Union with a value not exceeding 150 €. The liability regime will be introduced, however limited to imports from non-EU countries