In September 2026, the European Commission published figures showing that, since the e-commerce VAT package came into force on 1 July 2021, more than €125,000 million has been declared via the One-Stop Shop (OSS) and the Import One-Stop Shop (IOSS).
The figures confirm that the system is now standard practice and must be managed as an essential tax process, not merely as an administrative shortcut.
What the latest data reveals
Tax authorities receive a comprehensive set of structured data that they can cross-check against information from payment providers, platform declarations, customs data and national self-assessments.
The figures show that simplified compliance has become the standard option for many cross-border sales to consumers. A business that remains outside the OSS must be certain that it does not exceed the applicable threshold, that it is using its local records correctly, or that its operations fall outside the scheme.
When does a Spanish company join the system?
A company established in Spain that makes intra-Community distance sales of goods to consumers must normally apply the VAT rate of the customer’s Member State when the total of those B2C sales and certain digital services exceeds the annual threshold of 10,000 euros for the whole of the EU. The EU’s OSS allows these transactions to be declared from Spain, avoiding the need for separate registrations in each country of destination. It is also possible to opt for taxation at the destination before exceeding the threshold.
For goods imported from outside the EU in consignments where the intrinsic value does not exceed €150, the IOSS allows VAT to be charged at the point of purchase and declared via a single return. In certain sales, an electronic interface may become a “deemed supplier”. This distinction is crucial: the platform’s contracts and reports must identify who has the legal obligation to charge and pay VAT.
In Spain, registration for these schemes is processed using Form 035 and returns are submitted using Form 369. These returns are additional and do not replace the standard Spanish reverse charge procedure. For example, input VAT is not deducted on Form 369, but on Form 303.
Stock movements present another challenge. Holding goods in another Member State may still require local registration; therefore, the company must identify where the goods are stored, who owns them and from which country each consignment originates.
In conclusion, the Commission’s latest figures show that OSS and IOSS have evolved from being a reform into becoming infrastructure. They reduce multiple registrations, but do not simplify the underlying issues: customer status, destination, location of stock, the role of platforms and the tax rates to be applied in each country. For Spanish online sellers, the prudent course of action is a data-driven review of VAT before growth – or an audit – exposes any shortcomings.