VAT eCommerce Rules – 1 July 2021

Revenue eBrief No. 208/20

VAT eCommerce Rules – 1 July 2021

The Tax and Duty Manual VAT eCommerce Rules – 1 July 2021 has been created to give an overview of the new VAT eCommerce rules that will come into effect on 1 July 2021.

More detailed guidance will be provided in due course.


The purpose of this manual is to outline the new VAT rules for cross-border businessto-consumer (B2C) ecommerce activities in the EU with effect from 1 July 2021.

  1. Overview
    A number of important amendments have been made to the VAT Directive to simplify VAT obligations as regards eCommerce activities. These changes will enter into force from 1 July 2021.

    These amendments will significantly change the way VAT operates for cross-border business-to-consumer (B2C) e-commerce activities in the EU.

    The main changes that will enter into force from 1 July 2021 are as follows:
    * Extension of the VAT Mini One Stop Shop (MOSS) to a One Stop Shop (OSS)
    * The treatment of Online Marketplaces and Platforms as deemed suppliers for
    certain transactions
    * Introduction of a new Import One Stop Shop (IOSS)
    * Introduction of Special Arrangements for certain imports of goods.

    The changes being made to the VAT Directive will be transposed into Irish law through a Regulation made under section 3 of the European Communities Act 1972.