Irish Revenue Issues eBriefs on New VAT E-Commerce Rules

Irish Revenue has issued two eBriefs concerning the new VAT e-commerce rules from 1 July 2021.

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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-C…