The Commission puts e-commerce VAT collections above €125 billion since 2021.

The European Commission's Directorate-General for Taxation and Customs Union published a communication on 3 September 2026 presenting new Member State statistics on VAT rules applicable to e-commerce . The Commission says these arrangements enabled Member States to collect more than €125 billion in VAT over five years .

In 2025, VAT revenue collected under these arrangements exceeded €38 billion, up 17% on the previous year, according to the Commission . The communication also records continued growth in VAT declared through the One Stop Shop, OSS, and Import One Stop Shop, IOSS, schemes .

Registrations as at 31 December 2025

More than 193,000 businesses were registered at the end of 2025 to declare VAT on their online sales through the EU's simplified schemes, according to the Commission . The annual report cited by the communication is based on Member State statistics for 2025 .

The Commission states that the report records the total number of registrations under the three OSS schemes as at 31 December 2025 and the total VAT declared under each scheme during the year . It also tracks changes in those registrations and declarations since the introduction of the e-commerce VAT rules .

The communication does not provide a numerical breakdown of revenue or registrations by Member State in its published text .

Three one-stop-shop schemes covered

The report covers the three one-stop-shop schemes: the Union OSS, the non-Union OSS and the import OSS, referred to as IOSS in the European Commission communication . It presents total registrations under each of these three schemes, based on statistics supplied by Member States and recorded as at 31 December 2025 .

According to the Commission, the schemes are based on registration in a single Member State . The OSS and IOSS enable the declaration and remittance of VAT on cross-border sales of goods and services within the EU, as well as imports of low-value goods .

The communication states that the report details, for each of the three schemes, the total VAT declared during 2025 . It also describes developments in registrations and declared amounts since the e-commerce VAT rules were introduced in July 2021 .

The Commission presents the document as the latest in a series of annual reports on implementation of the e-commerce VAT package . The communication refers to the 2025 report on implementation of that package, without reproducing its detailed tables in the published text .

VAT framework and cited ViDA references

The annual review takes as its starting point the entry into force, on 1 July 2021, of the EU e-commerce VAT package .

Directive 2006/112/EC on the common system of value added tax is the framework instrument for the EU VAT regime, according to EUR-Lex .

According to EUR-Lex, Directive (EU) 2025/516 of 11 March 2025 amends Directive 2006/112/EC under the VAT in the Digital Age rules. It provides, among other measures, for electronic invoicing by default, new digital reporting requirements for certain platforms and an extension of the one-stop shop's scope .

The Commission says that the ViDA package adopted in 2025 extends the OSS scope to more business-to-consumer transactions. The communication also refers to a new special scheme for transfers of own goods .

EUR-Lex places the phased application of measures under Directive (EU) 2025/516 between 2027 and 2035 .

The communication refers to the 2025 report on implementation of the EU e-commerce VAT package. The source document provided presents that report as the latest in an annual series, without reproducing its detailed contents .