Irish Revenue has issued eBrief No. 143/21 regarding updated guidance on Import One Stop Shop (IOSS) registration and reporting obligations for intermediaries. From 1 July 2021, a supplier selling goods from a third country or third territory to customers in the EU can register for the IOSS. The IOSS can only be used where the goods, excluding goods subject to excise duty, are dispatched by or on behalf of the supplier from outside of the EU at the time they are supplied, and the intrinsic value of the consignment does not exceed EUR 150.
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