Revenue eBrief No. 132/21

05 July 2021

VAT Treatment of Intra-Community Distance Sales of Goods

A new Tax and Duty Manual (TDM) VAT Treatment of Intra-Community Distance Sales of Goods has been published to incorporate the new eCommerce rules effective from 1 July 2021.

The TDM Telecommunications, Broadcasting and Electronic (TBE) Services has been published to consolidate and update information which was previously provided elsewhere on the Revenue website.

The TDM VAT Treatment of eGaming Services has also been updated.

The following TDMs have been archived:

• VAT on Goods – Distance Sales
• VAT eCommerce Registration for the One Stop Shop (OSS) and Import One Stop Shop (IOSS) from 1 April 2021.