VAT and e-commerce: what's new from VEG

VAT e-commerce package

The Commission services presented the statistics on the VAT amounts declared in 2022 in the three special schemes of the VAT e-commerce package. The source data for these statistics were the VAT returns of the Member States of Identification as reported by the tax authorities.

Almost EUR 20 billion of VAT was declared via the three schemes (EUR 15 billion in the Union scheme, EUR 2 billion in the non-Union scheme and EUR 2.5 billion in the Import scheme) in 2022. The overall VAT declared in 2022 has increased in comparison to the extrapolated figures for the first year of application of the e-commerce package. This represents approximately a 25% increase in the total value of VAT declared across all three OSS/IOSS schemes. This overall increase is a testament to the continuous success of the new measures as it highlights how the package enabled Member States to protect the VAT revenues and contributed to a fairer and simpler system of taxation.

On 1 February 2022 there were approximately 90.250 registered traders in the Union OSS scheme and approximately 8 650 traders registered in the Import OSS scheme. By the end of 2022, these figures had increased to approximately 113 800 and 10 200 respectively. The registration numbers for the non-Union scheme remain relatively static. As at 31 December 2022, there were over 4 300 trader...