EU collects more than €125 billion in VAT through e-commerce schemes in five years

Five years after the EU's VAT e-commerce rules took effect, Member States have collected more than €125 billion through the simplified schemes. ViDA, adopted in 2025, will expand these schemes and move toward single VAT registration across the EU.

The European Commission reports that Member States have collected more than €125 billion in VAT through the EU’s e-commerce schemes since July 2021. The VAT in the Digital Age (ViDA) package, adopted in 2025, will expand these schemes. Digital reporting for cross-border B2B transactions starts in 2030.

The European Commission published the figures on 3 September 2026. Member States have collected more than €125 billion in VAT revenue through the EU’s VAT e-commerce schemes. The count runs from 1 July 2021, when the VAT e-commerce package entered into force.

In 2025 alone, more than €38 billion in VAT revenue was collected, a 17% increase from the previous year. More than 193,000 businesses had registered for the schemes by the end of 2025. The schemes are the One Stop Shop (OSS) and the Import One Stop Shop (IOSS).

From multiple registrations to single VAT registration

OSS and IOSS work through a single registration in one Member State. Businesses use them to declare and remit VAT for cross-border sales of goods and services within the EU. The schemes also cover imports of low-value goods.

The Commission presents the figures as a sign of continued uptake of the EU’s VAT reforms.

ViDA expands the model

The ViDA package was adopted on 11 March 2025. According to the Commission, its phased rollout will build on the e-commerce reforms. ViDA expands the scope of the OSS to cover more business-to-consumer transactions. It also introduces a new special scheme for transfers of own goods.

The Commission expects this to lead to greater uptake of the OSS schemes and a move towards a single VAT registration in the EU.

Digital reporting follows in 2030

ViDA also introduces Digital Reporting Requirements. These take effect on 1 July 2030 and mainly affect businesses making cross-border B2B supplies.

Timeline for implementation

The Commission lists these steps for ViDA:

Single VAT Registration elements take effect from 1 July 2028
Digital Reporting Requirements take effect from 1 July 2030
Member States must align domestic real-time reporting systems with the EU system by 1 January 2035