Five years ago, July 2021, the European Union replaced the obligation of country-by-country VAT registration with a single digital portal for cross-border sales to consumers. The report published by the European Commission for 2025 measures the outcome of that innovation: 38.8 billion euros of VAT declared in the year through the three regimes of the single portal, 17% more than the 33.1 billion of 2024.
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The boom of mini parcels
Driving the growth is the Import One Stop Shop (Ioss), the channel dedicated to imports of goods under 150 euros from non-EU countries: 7.7 billion euros, +22% over the previous year. Behind that number is a phenomenon that customs have been measuring for some time: in 2025, in Italy, 98.5% of mini parcels arriving from non-EU countries came from China, according to data from the Customs and Monopolies Agency, a concentration even more marked than the European average, around 91%.
Three regimes
The single portal is divided into three regimes. Union scheme concerns companies established in the EU that sell goods and services to consumers in other Member States: in 2025 it collected 27.9 billion, against 24 in 2024. Non-Union scheme covers B2C services provided by non-EU operators without a permanent establishment in the Union: 3.2 billion, against 2.8. Ioss, finally, is the regime for low-value imports: 7.7 billion, against 6.3. All three originate as an extension of the Mini One Stop Shop (Moss), the regime that since 2015 simplified VAT on digital services only.
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An increasingly popular regime
The five-year trend confirms the trajectory. In the second half of 2021, the only period of application that year, VAT declared through Oss and Ioss was 7.75 billion; then 19.5 billion in 2022, 26.3 in 2023, 33.1 in 2024 and 38.8 in 2025. The cumulative from 2021 to 2025 exceeds 125 billion euros.
The number of companies choosing the single portal is also growing: 193,000 operators registered as of December 31, 2025, 12% more than in 2024. The bulk remains in the Union scheme (173,630 companies, +13%), while Ioss counts 13,733 registered operators (+7%) and 1,394 intermediaries (+3%), the figure that operates on behalf of non-EU suppliers without a permanent establishment in the Union.
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