Reference is made to the ”Technical note on the implementation of the Protocol on Ireland/Northern Ireland”
Source ec.europa.eu
Extract on Page 5 & 6:
”As of the end of the transition period, the United Kingdom has committed to apply the provisions of Union law relating to VAT and excise listed in Annex 3 to the Protocol concerning goods as if Northern Ireland were a Member State, subject to certain exemptions and adaptations. This implies, in particular, that:
- the “VAT e-commerce package” (One-Stop-Shop (OSS) for intra-EU distant sales of goods and Import One-Stop-Shop (IOSS)) must be implemented in respect of Northern Ireland.
The United Kingdom should provide details, and detailed timelines, on the implementation of Article 8, and the above-mentioned measures in particular. The Commission urges the United Kingdom to enter into technical implementation discussions with the relevant Commission services immediately.”
See also
- Other newsitems in the serie of articles on ”Demistifying new E-Commerce VAT rules in the EU”
- EU VAT and B2C E-Commerce: Overview of the changes on 1 July 2021
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