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Collection of VAT on e-commerce

Category: Economy
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The Mini One Stop Shop (MOSS) was introduced in 2015 for the payment of VAT on telecommunications, broadcasting and electronic services. It was a voluntary scheme which traders could register for to avoid the requirement to register for VAT in each relevant member state. In 2021, Revenue collected €3 billion on behalf of other member states via the VAT MOSS scheme. Up to 2019, member states were permitted to retain a portion of the tax collected under the union scheme on behalf of other member states. Revenue retained just over €812 million in this regard.

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Collection of VAT on e-commerce
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Data Owner Paula O'COnnor
Data Owner Email Paula.OConnor@audit.gov.ie
Data Owner Telephone +35318638718
Theme Economy
Rights notes All Office open data is published using the CC by 4.0 license. The Office of the Comptroller and Auditor General does not authorise any user to have exclusive rights to re-use of its information. You may re-use the information on this website free of charge in any format.
Language English
Landing page https://www.audit.gov.ie/en/find-report/publications/2022/15-collection-of-vat-on-e-commerce.pdf