Revenue eBrief No. 126/21
24 June 2021
VAT eCommerce Rules – 1 July 2021
The following new Tax and Duty manuals have been published to outline the new VAT eCommerce rules that will take effect on 1 July 2021:
- Union Scheme – One Stop Shop (OSS)
- Non-Union Scheme – One Stop Shop (OSS)
- Import One Stop Shop (IOSS)
- Deemed Supplier
- Special Arrangements
Published: 24 June 2021
Source: revenue.ie
Latest Posts in "Ireland"
- Ireland Confirms Large Corporates for Phase One of Mandatory B2B e-Invoicing and VAT Modernisation
- 9% VAT Rate for Residential Apartments and Blocks Under Finance Act 2025: Key Provisions Explained
- Ireland’s New E-Invoicing Regime: PEPPOL, EN 16931, and Preparing for Digital VAT Compliance
- Ireland Confirms Phased Rollout of Mandatory E-Invoicing and Real-Time VAT Reporting from 2028
- Ireland’s VAT Modernisation: Large Corporates Must Issue Structured E-Invoices for B2B from 2028














