One Stop Shop & Import One Stop Shop VAT revenues pass €125 billion as ViDA prepares to extend the single registration model.
The EU’s e-commerce VAT reforms have now collected more than €125 billion in VAT through the One Stop Shop (OSS) and Import One Stop Shop (IOSS) regimes since their introduction in July 2021.
And the ViDA OSS extension means this will likely grow significantly from 2028.
The latest European Commission figures provide perhaps the strongest evidence yet that the EU’s experiment with simplifying VAT registration while centralising cross-border VAT collection has worked.
And the model is about to be expanded significantly under VAT in the Digital Age (ViDA).
€38 billion collected in 2025, a 24% annual rise
Member States reported more than €38 billion of VAT through the EU e-commerce schemes during 2025, up 17% on 2024.
By the end of 2025, more than 193,000 businesses were registered across the three schemes:
- Union OSS
- non-Union OSS
- Import OSS (IOSS)
Cumulative VAT declared through the regimes has now exceeded €125 billion since the e-commerce package came into force on 1 July 2021.
That is an important milestone. OSS was not simply another VAT reporting mechanism. It represented a fundamental change in how the EU approached the VAT registration problem created by cross-border B2C trade.
Instead of requiring a seller to register and report VAT separately wherever its customers were located, the EU allowed much of that VAT to be reported through a single Member State.
Single VAT registration rather than 27
The principle behind OSS is straightforward: separate the place where VAT is due from the place where the business has to register to report it.
Under the Union OSS, an EU business can report qualifying cross-border B2C transactions across Member States through a single OSS registration.
The non-Union OSS performs a similar role for qualifying services supplied by non-EU businesses.
IOSS extends the concept to imported consignments of goods not exceeding €150, allowing VAT to be collected at the point of sale rather than through the traditional import VAT process.
The €125 billion figure matters because it demonstrates that centralised VAT reporting can operate at considerable scale without abandoning the destination principle. VAT still belongs to the Member State of consumption. The administrative route used to collect it is simplified.
ViDA extends the OSS model from July 2028
This is now particularly relevant because ViDA uses essentially the same principle to attack one of the remaining major VAT compliance costs: multiple EU VAT registrations.
From 1 July 2028, the Single VAT Registration reforms will substantially expand the transactions that may be handled without businesses obtaining additional domestic VAT registrations.
The existing Union OSS will be extended to further B2C supplies, including certain domestic supplies of goods.
More significantly, ViDA introduces the Transfer of Own Goods (TOOG) special scheme. This is designed to address a major weakness in the existing OSS architecture: businesses moving their own stock between Member States can still trigger VAT registration obligations even where their subsequent consumer sales are reported through OSS.
TOOG will provide a centralised reporting mechanism for qualifying intra-EU movements of own goods.
Together with the wider use of domestic reverse charge mechanisms, this pushes the EU significantly closer to its objective of a Single VAT Registration.
The €125 billion experiment becomes the ViDA blueprint
The significance of the Commission’s latest figures therefore goes beyond e-commerce.
OSS has demonstrated a different architecture for EU VAT compliance: collect the VAT where consumption takes place, but do not automatically require the supplier to maintain a VAT registration there.
That model has now processed more than €125 billion of VAT.
ViDA is effectively taking that proven architecture and applying it to a much wider range of transactions.
The original e-commerce OSS was primarily a simplification for online B2C trade. The next iteration becomes part of a broader redesign of how businesses manage VAT registrations across the Single Market.
For multinationals operating inventory, fulfilment and sales structures across several Member States, the implications are considerably larger than the original 2021 e-commerce reforms.
The €125 billion OSS milestone is therefore not just evidence that the 2021 reforms worked. It is evidence supporting the architecture on which the EU is now building Single VAT Registration.
