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25 cze 2024 · From 1 July 2021, the Mini One Stop Shop (MOSS) became the One-Stop Shop (OSS). The OSS simplifies Value-Added Tax (VAT) obligations for businesses cross-border to final consumers in the European Union (EU). Within the OSS, there are two schemes, the Union scheme and the non-Union scheme.
- Non-Union scheme - One Stop Shop - Revenue Commissioners
From 1 July 2021, the Mini One Stop Shop (MOSS) became the...
- Non-Union scheme - One Stop Shop - Revenue Commissioners
9 lip 2024 · From 1 July 2021, the Mini One Stop Shop (MOSS) became the One-Stop Shop (OSS). The OSS simplifies Value-Added Tax (VAT) obligations for businesses selling cross-border to final consumers in the European Union (EU). Within the OSS, there are two schemes, the Union scheme and the non-Union scheme.
VAT OSS. The VAT One Stop Shop allows your business to submit returns and pay VAT to EU member states. Register. Provide information to allow us process your Non-Union application. You will need: Basic company identification information, including the company's bank account details. Contact details for two company directors or equivalent.
The VAT OSS simplifies VAT obligations for businesses selling goods and services cross border to final consumers in the EU. Depending on the location of their business, a taxable person will be permitted to: Register for VAT electronically in a Member State for intra-Community distance sales of goods and supplies of services to non-taxable persons.
The One Stop Shop VAT return (and accompanying payment) is required to be submitted by the end of the month following the tax period covered by the return. The One Stop Shop VAT return contains the details of supplies made to customers in each Member State of consumption by the taxable person using the scheme.
This section provides information about how to register for the OSS, how to declare and pay VAT in the OSS, record keeping and audits of traders in the OSS and how to leave the OSS. This information is also compiled in a guide, which is available in all EU languages, as well as in Chinese and Japanese.
The OSS is an extension of the current Mini One Stop Shop (MOSS) regime and it simplifies the VAT obligations for businesses selling goods and services to final consumers in the EU.
