Demistifying new E-Commerce VAT rules in the EU – Does Nothern-Ireland need to implement OSS/IOSS after Brexit?

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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