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Mini One Stop Shop (MOSS) - from 1 July 2021 MOSS no longer applies

MOSS legislation

Council Directive (EU) 2017/2455 - supplies of services and distance sales of goods (VAT e-commerce package).
Council Directive 2008/8/EC - place of supply of services.
Council Implementing Regulation (EU) No 1042/2013 - place of supply of services.
Council Regulation (EU) No 967/2012 - detailed rules in relation to the operation of the MOSS scheme.
Commission Implementing Regulation (EU) No 815/2012 - standardised information for registrations and returns.

EU (VAT) Regulations 2018 - transposing Article 1 of Council Directive (EU) 2017/2455 into Irish legislation.
EU (VAT) Regulations 2014 - gives effect to the changes in Irish legislation.
Detailed rules and legislation in relation to the operation of the MOSS scheme from the European Commission are available below.
Guide to the VAT Mini One Stop Shop.
Explanatory Notes - place of supply rules.