The European Commission reported that VAT declared through the EU’s three One-Stop Shop schemes rose 17% to EUR 38.8 billion in 2025, while trader registrations increased 12% to more than 193,000.
The European Commission reported on 31 August 2026 that VAT declared through the EU’s three One-Stop Shop (OSS) schemes rose to more than EUR 38.8 billion in 2025, an increase of EUR 5.7 billion, or 17%, from the previous year.
The Union OSS Scheme accounted for EUR 27.9 billion, followed by the Import OSS (IOSS) Scheme with EUR 7.7 billion and the Non-Union OSS Scheme with EUR 3.2 billion. IOSS recorded the largest percentage increase, with declared VAT rising 22%, reflecting growth in low-value consignment imports into the EU.
Since the OSS schemes were introduced in July 2021, businesses have declared around EUR 125.45 billion in VAT through the system. Annual declarations increased from EUR 7.75 billion in the second half of 2021 to EUR 19.5 billion in 2022, EUR 26.3 billion in 2023, EUR 33.1 billion in 2024 and EUR 38.8 billion in 2025.
Trader registrations also increased. By 31 December 2025, more than 193,000 traders were registered across the schemes, up 12% year on year. The Union OSS Scheme had 173,630 traders, while IOSS had 13,733 and the Non-Union OSS Scheme had 6,076. Registered intermediaries for third-country operators reached 1,394.
The OSS framework enables businesses to declare and remit EU-wide B2C VAT through one Member State and in one language, reducing the need for separate VAT registrations across the EU.
The European Commission said the VAT in the Digital Age (ViDA) package, adopted in 2025, will further extend the OSS framework to additional B2C transactions and transfers of own goods. Under Commission Implementing Regulation (EU) 2026/1869, operational rules for the Single VAT Registration (SVR) measures will apply from 1 January 2027.
