Irish Revenue has published eBrief No. 208/20 on the creation of VAT eCommerce Rules - 1 July 2021, which provides an overview of the new VAT eCommerce rules that will come into effect on 1 July 2021. It is also noted that more detailed guidance will be provided in due course.

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Introduction

The purpose of this manual is to outline the new VAT rules for cross-border business-to-consumer…