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Revenue publishes new manuals on VAT eCommerce Rules

Jun 30, 2021

Revenue has published five new Tax and Duty manuals to outline the new VAT eCommerce rules that will take effect on 1 July 2021: 

  • Union Scheme – One Stop Shop (OSS) 

  • Non-Union Scheme – One Stop Shop (OSS) 

  • Import One Stop Shop (IOSS) 

  • Deemed Supplier 

  • Special Arrangements 

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