Irish Revenue has issued eBrief No. 070/21 on new guidance concerning pre-registration for the One Stop Shop (OSS) and Import One Stop Shop (IOSS) from 1 April 2021. The expansion of the current Mini One Stop Shop (MOSS) to the OSS and the introduction of the IOSS will go live from 1 July 2021. These changes are being made in relation to amendments to the VAT Directive to simplify VAT obligati…