rish Revenue published eBrief 070/21 on 30 March 2021, which provides an overview of the registration requirements for the One Stop Shop (OSS) and Import One Stop Shop (IOSS) regimes that will enter into effect throughout the EU on 1 July 2021. The OSS is an extension of the current Mini One Stop Shop (MOSS) regime and it simplifies the VAT obligations for businesses selling goods and services to final consumers in the EU.
Source BDO
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