政策法规现行有效欧盟(统一法规)清关税务

EU VAT rules for e-commerce, five years on: More than €125 billion in VAT revenue

效力	发布日期	生效日期	发文机构
现行有效	2026-09-03	2026-09-03	European Commission - Taxation and Customs Union

发布09-03

生效09-03

摘要总结AI 辅助解读

欧盟委员会发布《2025年欧盟增值税电子商务包实施报告》，回顾自2021年7月1日生效的电商VAT改革五年成果。数据显示，截至2025年底，通过OSS（一站式申报）和IOSS（进口一站式申报）机制征收的VAT总额超过1250亿欧元，其中2025年单年征收超380亿欧元，同比增长17%；注册企业数突破19.3万家。报告指出，随着2025年通过的ViDA（数字时代增值税）方案分阶段落地，未来将进一步扩大OSS适用范围并引入自有货物转移特殊机制，推动欧盟单一VAT注册进程。本文主要为年度统计与政策进展综述，未新增具体合规义务。

New figures from Member States show that businesses continue to make increasing use of the simplified VAT rules for online sales. Five years after the EU’s VAT e-commerce rules entered into force, the latest figures also show continued growth in VAT declared through the One Stop Shop (OSS) and Import One Stop Shop (IOSS) schemes. The VAT e-commerce package, which entered into force on 1 July 2021, marked a major step in modernising the EU VAT framework. Since then, Member States have collected more than €125 billion in VAT revenue through the EU’s VAT e-commerce schemes. In 2025 alone, more than €38 billion in VAT revenue was collected, an increase of 17% compared with the previous year. The number of businesses using the EU’s simplified VAT schemes has also continued to grow. By the end of 2025, more than 193,000 businesses have registered to account for VAT on online sales through the schemes, reflecting the continued uptake of the EU’s VAT reforms, which help simplify VAT compliance, reduce red tape, and ensure VAT collection.

E-commerce VAT reform: Progress and future direction

With the continued rapid growth in e-commerce activity and an increasingly digital global marketplace, the EU’s VAT rules for online transactions have continued to evolve to meet the needs of cross-border trade. As we move into the next phase of reforms under the VAT in the Digital Age (ViDA) package, the EU is on track towards a fairer and more efficient VAT framework. Following the adoption of the VAT in the Digital Age (ViDA) package in 2025, its phased implementation over the coming years is expected to build further on the success of the e-commerce VAT reforms. By expanding the scope of the OSS to cover more business-to-consumer transactions and introducing a new special scheme for the transfers of own goods, the ViDA package is likely to lead to even greater uptake of the OSS schemes, moving towards a single VAT registration in the EU.

More information

Through a single registration in one Member State, the One Stop Shop (OSS) and Import One Stop Shop (IOSS) schemes allow businesses to declare and remit VAT for cross-border sales of goods and services within the EU, as well as for imports of low-value goods. This report is the latest in a series of annual reports on the application of the e-commerce package and is based on 2025 statistics from Member States. It sets out details of the total number of registrations in all three One-Stop Shop (OSS) schemes, namely, the Union OSS, the non-Union OSS and the Import OSS, as of 31 December 2025. It also provides details on the total amount of VAT declared in each of these schemes in 2025. In addition, it describes how these registrations and declaration figures have evolved since the introduction of the VAT e-commerce rules in July 2021.

[Read the 2025 Report on the Application of the EU’s VAT E-Commerce Package](https://vat-one-stop-shop.ec.europa.eu/report-application-vat-e-commerce-package-2025-2026-08-31_en)
[VAT for e-commerce](https://taxation-customs.ec.europa.eu/taxation/vat/vat-businesses_en#vat-for-e-commerce---one-stop-shop)
[VAT in the Digital Age](https://taxation-customs.ec.europa.eu/taxation/vat/vat-digital-age-vida_en)

Publication date

3 September 2026

Author

[Directorate-General for Taxation and Customs Union](https://commission.europa.eu/about/departments-and-executive-agencies/taxation-and-customs-union_en)