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
Published: 24 June 2021
Source: revenue.ie
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