New figures from Member States show that businesses are increasingly using the simplified VAT rules for cross-border e-commerce.
New figures from Member States show that businesses continue to make increasing use of the simplified VAT rules for online sales. Five years after the EU’s VAT e-commerce rules entered into force, the latest figures also show continued growth in VAT declared through the One Stop Shop (OSS) and Import One Stop Shop (IOSS) schemes.
The VAT e-commerce package, which entered into force on 1 July 2021, marked a major step in modernising the EU VAT framework. Since then, Member States have collected more than €125 billion in VAT revenue through the EU’s VAT e-commerce schemes.
In 2025 alone, more than €38 billion in VAT revenue was collected, an increase of 17% compared with the previous year. The number of businesses using the EU’s simplified VAT schemes has also continued to grow. By the end of 2025, more than 193,000 businesses have registered to account for VAT on online sales through the schemes, reflecting the continued uptake of the EU’s VAT reforms, which help simplify VAT compliance, reduce red tape, and ensure VAT collection. (....)