Businesses across the EU declared more than €38 billion in value added tax (VAT) through simplified schemes for online sales in 2025, up 17% on the previous year.
EU member states have collected more than €125 billion in VAT revenue through the bloc’s VAT e-commerce schemes since the rules entered into force on 1 July 2021, the European Commission reported on Thursday.
More than 193,000 businesses had registered to account for VAT on online sales via the schemes by the end of 2025, based on figures reported by member states.
The One Stop Shop (OSS) and Import One Stop Shop (IOSS) are systems that let businesses file and pay VAT for cross-border online sales through a single registration in one EU country, rather than registering in multiple member states.
What changes are coming next
The EU adopted the VAT in the Digital Age (ViDA) package in 2025, with phased implementation planned over the coming years, the Commission said.
The ViDA changes include expanding the scope of OSS to cover more business-to-consumer transactions and introducing a new special scheme for transfers of a company’s own goods within the EU.
The figures come from the latest annual report on the EU VAT e-commerce rules, based on 2025 statistics supplied by member states.
