Five years after the EU’s VAT e-commerce rules entered into force, Member States have collected more than €125 billion in VAT revenue through the EU’s e-commerce VAT schemes. The latest figures also show continued growth in the use of the simplified rules for cross-border online sales, including the One Stop Shop (OSS) and Import One Stop Shop (IOSS) schemes.

In 2025, more than €38 billion in VAT revenue was collected through the schemes, representing a 17% increase compared with 2024. By the end of 2025, more than 193,000 businesses had registered to account for VAT on online sales through the schemes. The rules, introduced on 1 July 2021, aim to simplify VAT compliance, reduce red tape and support VAT collection on cross border e-commerce.

The European Commission said the reforms will continue to evolve through the VAT in the Digital Age (ViDA) package. Its phased implementation is expected to expand the scope of the OSS to cover more business-to-consumer transactions and introduce a new special scheme for transfers of own goods, supporting further uptake of the simplified VAT system and moving towards a single VAT registration in the EU.

For further information, please visit the European Commission website.