Tax
Quarterly indirect tax update – April 2021
2021 e-commerce VAT package The e-commerce VAT package is due to come into force on 1 July 2021. As of 1 April 2021, businesses wishing to avail of the benefits provided for by the new One Stop Shop (“OSS”) schemes can pre-register with the Irish Revenue. The changes contained in the package will have a significant impact for any business selling goods and/or services to consumers (i.e. private individuals and non-VAT registered persons) across the EU. The changes also affect marketplaces and platforms facilitating such sales where the value of goods is below €150.