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EU €20 billion VAT in 2022 from OSS & IOSS; 130,000 taxpayers

E-commerce package reforms 2022 revenues up 26% on 2021 numbers; 130,000 e-commerce sellers & marketplaces registered

The European Commission as published 2022 revenues for the One Stop-Shop return and Import One Stop-Shop returns – €17 billion and €2.5 billion, respectively. It said that almost 130,000 sellers and marketplaces had registered with the schemes. These VAT revenues collected via the new systems represent a 26% increase on 2021 figures.

Revenues also included the benefit of withdrawing the €22 import VAT exemption on small consignments coming from outside of the EU. This was largely reported via IOSS. These reforms were launched in July 2021 as part of the e-commerce VAT package.

Further expansion of OSS and IOSS in VAT in the Digital Age 2025; and in Customs reforms 2028

The EC is proposing to further extend the OSS return for movements of own stocks across internal EU borders for B2C and B2B businesses. This is part of the Single VAT Registration Pillar of the VAT in the Digital Age reforms. This would considerably more revenues as e-commerce sellers and marketplaces would close their multiple registration for cost savings.

The EC is further proposing to make IOSS compulsory for deemed supplier marketplaces facilitating their sellers EU imported small value consignments. Under the 2021 e-commerce package, this was introduced as optional.

In the proposed 2028 EU Customs Union reforms, the EC wishes to raise the end IOSS threshold for VAT on imports of €150 to cover all transactions. Also, to allow deemed importer to use IOSS for customs payments as all consignments (i.e. below €150) for the first time.


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