Irish Revenue has issued two eBriefs concerning the new VAT e-commerce rules from 1 July 2021.
Revenue eBrief No. 126/21 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
Revenue eBrief No. 132/21 VAT Treatment of Intra-Community Distance Sales of Goods
Source Orbitax
