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 obligations as regards eCommerce activities.
One Stop Shop (OSS)
The OSS is an extension of the current M…