The European Commission announced, on Friday 30 June, that Member States collected €20 billion in value added tax (VAT) revenue by 2022, an increase of 26% compared to 2021.
The Commission attributes this increase to the new EU VAT rules for e-commerce introduced two years ago: the expanded ‘One Stop Shop’ (OSS) and the ‘Import One Stop Shop’ (see EUROPE 12753/2). These tools allow businesses to declare and transmit VAT in one Member State for all their sales of goods and services in the entire EU, as well as on imports of low-value goods into the EU.
In detail: Member States have collected more than €17 billion in 2022 thanks to the expanded OSS portal, which covers online sales. In addition, €2.5 billion in VAT revenue was collected on imports of e-commerce goods. This figure includes the new VAT revenue generated by the abolition of the VAT exemption that previously applied to imports of goods not exceeding €22, which are highly susceptible to fraud.
At the end of 2022, the Commission presented the ‘VAT in the Digital Age’ (ViDA) package, which includes the expansion of the OSS system to more operators in the EU (see EUROPE 13203/4). (Original version in French by Anne Damiani)