Irish Tax Institute

One Stop Shop (OSS) and Import One Stop Shop (IOSS) Pre-Registration 1 April 2021

Revenue Guidance Office of the Revenue Commissioners

2021-03-30

VAT eCommerce rules - 1 July 2021

Revenue Guidance Office of the Revenue Commissioners

2020-11-30

VAT eCommerce rules - 1 July 2021

Revenue Guidance Office of the Revenue Commissioners

2017-05-22

What is meant by 'taking part in the supply' to the consumer?

Revenue Guidance Office of the Revenue Commissioners

2017-05-13

How and when should the MOSS VAT payment be submitted?

Revenue Guidance Office of the Revenue Commissioners

2017-05-13

What happens if I overpay VAT?

Revenue Guidance Office of the Revenue Commissioners

2017-05-13

Supplies of TBE services at hotels or similar accommodation

Revenue Guidance Office of the Revenue Commissioners

2017-05-13

Who is making the supply to the final consumer?

Revenue Guidance Office of the Revenue Commissioners

2017-05-02

Late payment, partial payment or no payment

Revenue Guidance Office of the Revenue Commissioners

2017-05-02

Failure to file or late filing of your MOSS VAT return