Revenue eBrief No. 126/21

24 June 2021

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