EU VAT Collection via OSS & IOSS (2021–2025)
Since the implementation of the One Stop Shop (OSS) and Import One Stop Shop (IOSS) schemes in 2021, the European Union has collected approximately €88 billion in VAT from cross-border e-commerce transactions.
Key Highlights:
- €88 billion in VAT collected through OSS and IOSS systems.
- These schemes simplify VAT reporting for businesses selling goods and services across EU borders.
- The majority of VAT was collected via:
- Union OSS: €57 billion
- Non-Union OSS: €6.3 billion
- Import OSS: €24 billion
- Over 170,000 businesses have registered under OSS/IOSS, with around 20,000 new registrations in 2024 alone.
- The data supports the EU’s broader VAT in the Digital Age (ViDA) initiative, aimed at modernizing VAT systems and improving compliance.
Source: taxheaven.gr
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
Latest Posts in "European Union"
- Advocate General’s Opinion Clarifies VAT Treatment of Transfer Pricing Adjustments in Stellantis Portugal Case
- Agenda of the ECJ/General Court VAT cases -1 Judgment, 1 Hearing till Feb 25, 2026
- The «Prefilling» headache
- The Fiscalis Programme 2021–2027: Interim Evaluation and Key Insights
- EU ViDA E-Invoicing: Key Changes and Luxembourg Implications for Cross-Border B2B Transactions
