Non-Union scheme - One Stop Shop

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.

The extended non-Union scheme builds on the existing legislative framework established by the MOSS. The non-Union scheme now covers all services supplied to non-taxable persons in the EU under the OSS. This scheme can be availed of by suppliers who are not established, and have no fixed establishment, in the EU.

Non-Union scheme registration

Taxable persons who register for the non-Union scheme will be able to pay EU VAT in a single Member State. This registration can be used in respect of all B2C supplies of services made to consumers across the EU. The use of the non-Union scheme is optional.

A taxable person may be required to be VAT registered in the EU for supplies not covered by the scheme. However, they can still opt to apply the scheme to supplies of B2C services.

Registrations in Ireland for the non-Union scheme must be completed through the non-Union OSS registration portal

Non-EU established suppliers already registered for another scheme under the OSS in Ireland, can register through the VAT OSS section in Revenue Online Service (ROS).

Registrations for the non-Union scheme under the MOSS automatically migrated to the OSS. VAT due on Telecommunications, Broadcasting and Electronic (TBE) supplied services can continue to be accounted for under the OSS.

Once registered for the non-Union scheme, all supplies within the scope of that scheme must be declared through the scheme. This includes other services supplied B2C by traders whose registrations have migrated from MOSS to the OSS.

Further guidance contains more detailed information on the non-Union scheme.