Revenue eBrief No. 12/16

27 January 2016

VAT on eServices Scheme (VOES) / Electronic Services Scheme (ESS)

The VAT Manual Part 05-62 has been updated to reflect that the VAT on eServices Scheme (VOES), or Electronic Services Scheme (ESS) as it is also known, is no longer in operation. A new scheme, the Mini One Stop Shop (MOSS), came into operation on 1 January 2015. Details on this scheme are available in the VAT mini-one-stop-shop (MOSS) section.

Traders who were registered under the VAT on eServices Scheme (VOES) in Ireland were automatically migrated to the new Non-Union MOSS Scheme. Traders or agents who have any questions or issues relating to pre-January 2015 VOES / ESS supplies should contact the Indirect Taxes Policy & Legislation Division for guidance.