Revenue eBrief No. 070/21

30 March 2021

VAT eCommerce - Registration for the One Stop Shop (OSS) and Import One Stop Shop (IOSS) from 1 April 2021

A new Tax and Duty Manual - VAT eCommerce - Registration for the One Stop Shop (OSS) and Import One Stop Shop (IOSS) from 1 April 2021 - has been published. It provides an overview of registration requirements for pre-registrations for the OSS and IOSS from 1 April 2021.

More detailed guidance will be provided in due course.