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 Union scheme simplifies VAT obligations for businesses selling goods and services cross border to final consumers in the EU. Once registered for the Union scheme, a taxable person can:

  • declare and pay EU VAT due on supplies made under the scheme in a single electronic quarterly return
  • and
  • communicate with Revenue in relation to these returns, even where the sales are taxable in another Member State.

The following supplies can be declared in the Union scheme:

  • Cross-border supplies of telecommunications, broadcast and electronically supplied (TBE) services to non-taxable persons within the EU (as was previously the case under MOSS).
  • All other cross-border supplies of services to non-taxable persons within the EU.
  • Intra-Community distance sales of goods
  • and
  • certain domestic supplies of goods (in specific circumstances).

Union scheme registration

Where a business registers for the Union scheme, it must declare and pay all EU VAT due on all supplies covered by the Union scheme.

A taxable person currently registered for the Union scheme under MOSS will not need to register for the expanded Union scheme under OSS. Their registration will migrate to the new OSS. It should be noted that, once registered for the Union scheme, all supplies within the scope of that scheme must be declared through the scheme. This includes registrations which have migrated from MOSS to the OSS.

A supplier established in Ireland can register for the Union scheme through the VAT OSS section in Revenue Online Services (ROS).

A non-EU established supplier can register in Ireland for the Union scheme using the non-Union 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 ROS.

A non-EU established supplier can only register in Ireland for the Union scheme where they are making intra-Community distances sales of goods from Ireland.

Further guidance contains more detailed information on the Union scheme.