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VAT eCommerce – Registration for the One Stop Shop (OSS) and Import One Stop Shop (IOSS) from 1 April 2021

Revenue eBrief No. 070/21

A new Tax and Duty Manual – VAT eCommerce – Registration for the One Stop Shop (OSS) and Import One Stop Shop (IOSS) from 1 April 2021 – has been published. It provides an overview of registration requirements for pre-registrations for the OSS and IOSS from 1 April 2021.

Source Revenue.ie

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