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 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 Union scheme simplifies VAT obligations for businesses selling goods and services cross-border to final consumers in the EU. Once registered for the Union scheme, a taxable person can:

  • declare and pay EU VAT due on supplies made under the scheme in a single electronic quarterly return
  • and
  • communicate with Revenue in relation to these returns, even where the sales are taxable in another Member State.

The following supplies can be declared in the Union scheme:

  • Cross-border supplies of Telecommunications, Broadcast and Electronically supplied (TBE) services to non-taxable persons within the EU.
  • All other cross-border supplies of services to non-taxable persons within the EU.
  • Intra-Community distance sales of goods.
  • and
  • Certain domestic supplies of goods, in specific circumstances.

Union scheme registration

Where a business registers for the Union scheme, it must declare, and pay, all EU VAT due on all supplies covered by the Union scheme.

Registrations previously held for the MOSS automatically migrated to the OSS. Once registered, all supplies within the scope of the scheme must be declared through the OSS.

Suppliers established in Ireland can register for the Union scheme electronically. This can be done through the VAT OSS section in Revenue Online Services (ROS).

A non-EU established supplier can register in Ireland for the Union scheme using the non-Union registration portal.

Non-EU established suppliers already registered for another scheme under the OSS in Ireland can register hin the State through the VAT OSS section in ROS. These suppliers can only register for the Union scheme in Ireland where they are making intra-Community distance sales of goods from Ireland.

Further guidance contains more detailed information on the Union scheme.