• Ex-post evaluations/fitness checks of existing legislation

The e-commerce package came into application on 1 July 2021 and introduced a number of amendments to the VAT rules governing the taxation of business-to-consumer (B2C) cross- border e-commerce activity in the EU. The most noteworthy amendments include the extension of the scope of the Union and non-Union Mini One Stop Shop (MOSS) schemes; the abolition of the EUR 22 VAT exemption threshold for imported goods; and the introduction of the IOSS (Import One-Stop Shop) and special arrangements to support the collection of VAT on distance sales of imported goods not exceeding EUR 150.

The Commission conducted an ex-post evaluation of the first 6 months of application of the e- commerce package. The initial results are very encouraging and are testament to the success of the new measures. In total, in the first 6 months, almost EUR 8 billion of VAT was collected via the three schemes (Union and non-Union OSS and IOSS). The results of the evaluation show that approximately EUR 6.8 billion of VAT was collected in the Union One- Stop Shop and non-Union One-Stop Shop schemes, which equates to at least EUR 13.6 billion on an annual basis. Furthermore, in the first 6 months, approximately EUR 2 billion of VAT was collected specifically in relation to imports of low value consignments with an intrinsic value not exceeding EUR 150, which equates to around EUR 4 billion on an annual basis. Of the EUR 2 billion of VAT that was collected in relation to imports of low value goods in the first 6 months, almost EUR 1.1 billion was collected via the Import One-Stop Shop. The package has met the goal of achieving a fairer and simpler system of taxation, while protecting Member States' VAT revenue has been met.