Collection of VAT on e-commerce
Resource: Collection of VAT on e-commerce
URL: https://www.audit.gov.ie/en/find-report/publications/2022/15-collection-of-vat-on-e-commerce.pdf
Additional Information
| Field | Value |
|---|---|
| Data last updated | unknown |
| Metadata last updated | 13 June 2023 |
| Created | unknown |
| Format | |
| License | Creative Commons Attribution 4.0 |
| Created | 1 year ago |
| Media type | application/pdf |
| Has views | True |
| Id | 6f864200-fd3b-4af9-9032-3721507dbe33 |
| Notes | 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. |
| Package id | 54b08afd-3087-4f98-902f-27ca6bb62980 |
| State | active |
| Description | 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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| Applicable Legislation | |
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