What happened?

The European Commission’s report on the application of the VAT e-commerce package for 2025 shows that businesses declared €38.8 billion of VAT through the Union One Stop Shop, non-Union One Stop Shop and Import One Stop Shop schemes in 2025. That was €5.7 billion more than in 2024, a 17% year-on-year increase.

Across the period from the package’s introduction in July 2021 through the end of 2025, the Commission reports approximately €125.45 billion of VAT declared through OSS and IOSS. The 2021 figure covers only the first six months of the regime and is not extrapolated.

Key details

The 2025 total comprises €27.9 billion declared through the Union OSS, €3.2 billion through the non-Union OSS and €7.7 billion through IOSS. The report also shows more than 193,000 traders registered across the three schemes at 31 December 2025: 173,630 under Union OSS, 6,076 under non-Union OSS and 13,733 under IOSS.

These figures are statistics on VAT declared through the special schemes; they are not the EU’s total VAT receipts and they do not represent a new tax rule. The e-commerce package itself has applied since 1 July 2021.

Who is affected?

The data are relevant to businesses making eligible cross-border business-to-consumer supplies in the EU and to sellers using IOSS for qualifying imported goods. They are also relevant to platforms, advisers and finance teams responsible for VAT registrations, returns and transaction data.

For GCC and other non-EU businesses selling to EU consumers, the figures underline the scale of the EU’s simplified registration architecture. They do not change GCC domestic tax law, and the correct OSS or IOSS treatment still depends on the seller’s facts, supply chain and eligibility for the relevant scheme.