Non-Union scheme - One Stop Shop

From 1 July 2021, the Mini One Stop Shop (MOSS) becomes the One-Stop Shop (OSS). The VAT OSS simplifies Value-Added Tax (VAT) obligations for businesses selling goods and services cross border to final consumers in the European Union (EU).  Within the OSS, there are two schemes, the Union scheme, and the non-Union scheme.

The extended non-Union scheme builds on the existing legislative framework established by MOSS. From 1 July 2021, the scope of the non-Union scheme under MOSS is extended to cover all services supplied to non-taxable persons in the EU under the OSS. This scheme can be availed of by suppliers who are not established and have no fixed establishment in the EU.

Non-Union scheme registration

Taxable persons who register for the non-Union scheme will be able to pay EU VAT in a single Member State. This registration can be used in respect of all B2C supplies of services made to consumers across the EU.

The use of the non-Union scheme is optional.

A taxable person required to be VAT registered in the EU for supplies not covered by the scheme, can still opt to apply the scheme to supplies of B2C services.

A taxable person who opts to register in Ireland for the non-Union scheme must register through the non-Union OSS registration portal

Where a non-EU established supplier has already registered for another scheme under the OSS in Ireland, their registration for this scheme can be completed through the VAT OSS section in Revenue Online Service (ROS).

A taxable person currently registered for the non-Union scheme under MOSS will not need to register for the expanded non-Union scheme under OSS. Their registration will automatically migrate to the new OSS. VAT due on Telecommunications, Broadcasting and Electronic (TBE) supplied services can continue to be accounted for using the extended non-Union scheme.

It should be noted that, once registered for the non-Union scheme, all supplies within the scope of that scheme must be declared through the scheme. This includes other services supplied B2C by traders whose registrations have migrated from MOSS to the OSS.

Further guidance contains more detailed information on the non-Union scheme.