Registration under the One Stop Shop/Import One Stop Shop
Irish Revenue published eBrief 070/21 on 30 March 2021, which provides an overview of the registration requirements for the One Stop Shop (OSS) and Import One Stop Shop (IOSS) regimes that will enter into effect throughout the EU on 1 July 2021. 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.
The supplies in scope will include the cross-border supply of services on a B2C basis to an EU member state where the supplier is not established, intra-Community distance sales of goods and certain domestic supplies of goods. Under the OSS, a business supplier will be permitted to register electronically in a member state. This registration will enable the supplier to declare cross-border B2C supplies of services and intra-Community distance sales of goods in the EU.
The MOSS, which currently applies only to the supply of telecommunications, broadcasting and electronic services, will be extended to apply to the cross-border supply of services on a B2C basis to a member state where the supplier is not established, the intra-Community distance sales of goods and certain domestic supplies of goods. The two schemes covered by MOSS—the Union scheme and the Non-Union scheme—will remain in place, but their scope will be extended.
Use of the OSS and IOSS is optional. However, once registered for a scheme, the VAT due on all eligible supplies within the scope of that scheme must be declared and paid to the EU member state of registration in a quarterly return. If a business chooses not to register under the OSS/IOSS, the supplier will be required to register for VAT purposes in each member state in which it makes taxable supplies to end consumers. Eligible businesses have been able to register for the OSS or IOSS since 1 April 2021.
Types of registration
Registration under the OSS can be made under the Union scheme or the non-union scheme, depending on whether the taxable person has a business establishment or fixed establishment in the EU. Suppliers established in the EU will be able to use the Union scheme to declare VAT on cross-border B2C supplies of services and intra-Community distance sales of goods. The non-Union scheme will be available only for taxable persons that do not have a business establishment or fixed establishment in the EU. (However, non-EU suppliers may register for the Union scheme in respect of intra-Community distance sales of goods.)
Registration under the IOSS can be direct or through an intermediary. Direct registration is available to taxable persons established in a country with which the EU has a VAT mutual assistance agreement in place, with registration via an intermediary possible if no such agreement is in place.
To register, companies must provide the Irish Revenue the following information:
- Company name
- Trading name
- Website URLs
- Contacts (directors)
- National tax reference number
- Bank details
When registering for the Union OSS, the above information should be prepopulated on the Revenue Online Service (ROS) application.
Once registered, an IOSS/OSS number will be issued to the taxpayer. In the case of the OSS Union Scheme, the OSS number will be the same as the VAT number.
As noted above, registration for both schemes became available in Ireland from 1 April 2021, in line with other EU member states. Revenue have not confirmed how long it takes to register companies for the schemes, but standard VAT registrations can take four to six weeks in Ireland. Companies should be aware that if not registered before 1 July 2021, VAT registration and reporting obligations in other EU member states may arise under the new measures.