The Import One Stop Shop (IOSS) is an optional simplified VAT accounting scheme that can be used by Northern Ireland businesses to account for VAT on distance sales transactions. The scheme came into effect on 1 July 2021.
Source: Deloitte
Latest Posts in "Ireland"
- Irish VAT Grouping Rules 2025: Key Changes, EU Alignment, and Impact on Cross-Border Businesses
- Ireland Introduces Variable Direct Debit for VAT Payments, Replacing Fixed Direct Debit from August 2025
- Irish Revenue Restricts VAT Groups to Irish Establishments Only: Key Changes Effective November 2025
- Revised PEM Rules of Origin to Apply Exclusively from 1 January 2026
- Ireland Sets Phased Timeline for Mandatory B2B E-Invoicing and Real-Time VAT Reporting
