12.09.2026 Trade & Markets #EU #Import #E-commerce #Payments #Statistics #Duties

EU e-commerce VAT collections top €38 billion in 2025, up 17%

The European Commission published on 3 September 2026 its findings on the application of the EU VAT e-commerce package for 2025: sellers declared over €38 billion in VAT through the simplified OSS/IOSS schemes — up 17% year-on-year (taxation-customs.ec.europa.eu). Since the reform launched on 1 July 2021, cumulative VAT collected through the schemes has exceeded €125 billion, and the number of registered businesses reached more than 193,000 by the end of 2025 (taxation-customs.ec.europa.eu). The underlying 2025 report itself is dated 31 August 2026 (vat-one-stop-shop.ec.europa.eu).

How VAT split across Union OSS, non-Union OSS and IOSS

Of the €38.8 billion declared in 2025, the Union OSS scheme for EU-registered sellers accounted for €27.9 billion, the non-Union OSS scheme for non-EU service providers for €3.2 billion, and the Import scheme (IOSS) for low-value parcels for €7.7 billion (marketbusinessnews.com). That compares with a combined €33.1 billion across the three schemes in 2024. IOSS was the fastest-growing scheme, up 22% — from €6.3 billion to €7.7 billion (marketbusinessnews.com). Registered traders and platforms reached 13,733 in IOSS (+7% year-on-year), 173,630 in Union OSS (+13%), and 6,076 in non-Union OSS (+8%) (marketbusinessnews.com).

What IOSS's faster growth means against the new parcel duty

The accelerated growth of the import scheme coincides with a change in customs rules for parcels from third countries. As of 1 July 2026, the €150 customs duty exemption threshold has been abolished; in its place, a temporary flat duty of €3 per item applies to distance sales of imported goods in consignments not exceeding €150 (vat-one-stop-shop.ec.europa.eu). The duty is charged separately on each item based on its tariff classification, meaning a parcel containing several products under different codes is charged multiple times (vatupdate.com). The measure mainly targets non-EU sellers registered in IOSS and, by estimate, covers around 93% of e-commerce parcels imported into the bloc (vatupdate.com).

What it means for sellers in Russia, China and logistics operators

For sellers shipping parcels into the EU from outside the bloc, including Russia and China, the growth in IOSS collections confirms the scheme has become the primary channel for declaring VAT on cross-border parcels. IOSS registration lets sellers charge VAT at the point of sale and avoid VAT being levied again at the border, but as of 1 July 2026 this comes alongside a separate €3 per-item duty that must be factored into pricing and logistics apart from VAT (vat-one-stop-shop.ec.europa.eu). Marketplaces and logistics operators handling multi-item parcels should note that when items carry different tariff codes, the duty is applied to each one separately (vatupdate.com).

Transition period through 2028

The €3 regime is designed as temporary: it applies until the EU Customs Data Hub becomes operational, after which standard tariff rates will apply to goods of any value — a transition expected in 2028. The interim duty itself was originally scheduled for 2028, but a Council decision of 11 February 2026 brought it forward by two years, to 1 July 2026 (vatupdate.com). Separately, the Commission notes that the ViDA (VAT in the Digital Age) package, adopted in 2025, will expand OSS to cover a wider range of B2C transactions (taxation-customs.ec.europa.eu). Ahead of the new customs regime, businesses should prepare for the removal of all duty-free thresholds and the move to standard tariff rates for goods regardless of value.

Primary sources

• EU VAT rules for e-commerce: five years, more than €125 billion in VAT revenue — European Commission (DG TAXUD)
• Report on the Application of the VAT e-Commerce Package for 2025 — European Commission
• EU online sellers declared €38.8 billion in VAT through One-Stop systems in 2025 — Market Business News
• EUR 3 Customs duty – VAT guidelines — European Commission
• European Commission issues guidance on €3 customs duty for low-value e-commerce imports effective 1 July 2026 — VATupdate

This material is for information only and does not constitute legal advice or customs consulting. Verify changes against the primary sources before acting.