In 2025 alone, more than €38 billion in VAT revenue was collected through the schemes, a 17% increase on the previous year, while the number of registered businesses grew to over 193,000 by the end of 2025. The One Stop Shop (OSS) and Import One Stop Shop (IOSS) schemes allow businesses to declare and remit VAT for cross-border sales through a single registration in one Member State, reducing compliance burden for retailers selling across the EU.

The Commission points to the upcoming VAT in the Digital Age (ViDA) package, adopted in 2025, as the next phase of reform: its phased rollout will expand the scope of OSS to cover more business-to-consumer transactions and introduce a new scheme for the transfer of own goods, moving toward a single VAT registration across the EU.

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