VAT One Stop Shop (OSS) in Ireland: Revenue Guide to EU E-Commerce Sales

The VAT One Stop Shop (OSS) lets a business that sells to consumers elsewhere in the EU declare and pay the VAT due in other Member States through a single electronic return. In Ireland, Revenue runs three related schemes: the Union scheme, the non-Union scheme and the Import One Stop Shop (IOSS). This guide outlines what each covers, who can use it, and how registration and returns work, based on Revenue's own pages and Tax and Duty Manual. It does not state VAT rates, because they vary by Member State and change.

The OSS is one of several VAT and duty regimes an e-commerce business has to juggle. For other parts of the Irish compliance calendar, see our guide to preliminary tax rules and deadlines. Businesses that sell goods subject to excise should read our overview of excise duty authorisation and returns alongside the OSS rules, and our tax clearance certificate guide covers a separate question of tax standing.

From MOSS to OSS

Revenue's pages explain that from 1 July 2021 the Mini One Stop Shop (MOSS) became the One Stop Shop. MOSS registrations migrated automatically to the OSS. Revenue's VAT e-commerce landing page (page metadata shows December 2024) still carries a description of MOSS registration while its own link text says MOSS no longer applies from 1 July 2021, so rely on the scheme-specific pages described below rather than the landing page summary.

The three schemes at a glance

The Union scheme

Revenue's Union scheme page (published 19 June 2026) says the scheme can be used for cross-border supplies of telecommunications, broadcasting and electronically supplied (TBE) services to non-taxable persons in the EU, all other cross-border services to non-taxable persons in the EU, intra-Community distance sales of goods, and certain domestic supplies of goods in specific circumstances. Once registered, a business must declare and pay the EU VAT due on all supplies covered by the scheme.

Revenue's page on intra-Community distance sales of goods (15 June 2026) describes a distance sale as goods dispatched or transported by or on behalf of a supplier in one Member State to customers in another, with examples such as mail order, telephone sales and goods ordered over the internet. That page does not itself set out where VAT is charged or any threshold, and it points to a guidance manual on distance sales.

Registration

The Tax and Duty Manual on the Union scheme (last reviewed June 2025) says use of the scheme is optional, but once registered it must be used for all in-scope supplies. Irish-established suppliers register through the VAT OSS section of Revenue Online Service (ROS), and the OSS registration number is the same as the VAT number. Non-EU suppliers without an EU fixed establishment can register for distance sales of goods only, not for B2C services, using the non-Union registration portal (or ROS if already registered for another OSS scheme). The manual says registration usually takes effect from the first day of the quarter after the quarter in which Revenue is notified, and it describes a notification deadline where supplies start earlier. Missing that deadline can mean registering and accounting for VAT directly in each Member State of consumption for the earlier period.

Returns and payment

According to the manual, returns are filed quarterly and electronically, by the end of the month following the tax period, and a nil return is required where there were no supplies. Each return shows, for each Member State of consumption, the value excluding VAT, the breakdown by rate, the rates applied and the VAT due. Non-euro supplies are converted using the European Central Bank rate published on the last day of the quarter. All VAT payable is remitted to Revenue when the return is filed, and Revenue sends an electronic reminder if a return or payment is missing.

Corrections, records and input VAT

• Corrections: the manual says the original return cannot be amended; corrections are made in a later return, within a stated three-year window.
• Records: records of in-scope transactions must be kept for ten years from 31 December of the year of the transaction, and must be available electronically on request.
• Input VAT: VAT incurred in the Member State of consumption cannot be deducted through the scheme. The manual says refunds are claimed under a separate EU refund procedure, while input VAT on other activities is deducted in the normal domestic return.

The manual also explains that Revenue may remove a taxpayer for persistent non-compliance, such as repeatedly late returns or payments or failing to provide records, and that exclusion can also bar the taxpayer from other OSS schemes for a period. Details and periods are in the manual, which is the document to check.

The non-Union scheme

Revenue's non-Union scheme page (published 19 June 2026) says the scheme can be used by suppliers that are not established, and have no fixed establishment, in the EU. It covers all services supplied to non-taxable persons in the EU and lets the taxable person pay EU VAT in a single Member State. Use of the scheme is optional, but once registered, all supplies within its scope must be declared through it. Irish registrations are made through the non-Union OSS registration portal, although certain non-EU suppliers already registered for another OSS scheme in Ireland may register through ROS. The page links to the Tax and Duty Manual as further guidance, and does not itself set out return, payment or record-keeping detail.

The Import One Stop Shop (IOSS)

Revenue's IOSS page (21 July 2026) says the scheme allows a taxable person to register in one Member State to declare and pay EU import VAT. When it is used, Customs does not collect import VAT at importation; instead the VAT is remitted through a monthly IOSS return. According to the page, the IOSS can be used where goods are located outside the EU when sold, are dispatched in consignments with an intrinsic value not exceeding a stated amount, and are not subject to excise duties. Use of the IOSS is not mandatory.

The page says EU-established suppliers can register directly in their own Member State, non-EU suppliers must appoint an EU-established intermediary, and Irish-established suppliers can register online through the VAT OSS section of ROS. The page also lists customs changes from 1 July 2026 affecting low-value consignments and refers readers to Revenue's separate FAQs on the removal of the de minimis relief. Because the figures involved are specific and recent, we do not reproduce them here; read the page and the FAQs on the day.

Combining schemes

The manual says EU-established taxpayers can combine the Union scheme with the IOSS, and non-EU taxpayers can combine the Union scheme with the non-Union scheme and, optionally, the IOSS.

A practical approach for e-commerce finance teams

Our suggestion for Dublin-based finance teams:

• map each sales channel to a scheme (services to consumers, distance sales of goods in the EU, imported low-value consignments) before choosing registrations;
• keep sales data by Member State of consumption and by rate from day one, since the return is built from that breakdown;
• diarise the quarterly OSS return and payment date alongside the VAT3, and treat a nil return as a filing, not a non-event; and
• agree who retains the ten-year transaction records and how they can be produced electronically.

These are our suggestions, not Revenue requirements.

What this guide does not cover

This guide does not cover VAT rates in other Member States, the EU VAT SME scheme, the deemed supplier rules for marketplaces, or the customs detail for low-value consignments. Check those on the official site.

Learnsignal's offices are off Baggot Street in Dublin, and we offer in-person training from there. For current details, see our CPD pages.

Frequently asked questions

Is the One Stop Shop compulsory?

The Tax and Duty Manual says use of the Union scheme is optional, but once registered, the scheme must be used for the in-scope supplies. Revenue says the same of the non-Union scheme, and that use of the IOSS is not mandatory.

How often is the Union scheme return filed?

The manual says quarterly, by the end of the month following the tax period. Confirm the current rule with Revenue before filing.

Can I deduct VAT on costs through the OSS return?

The manual says input VAT incurred in the Member State of consumption cannot be deducted through the scheme, and refunds are claimed through a separate procedure.

Where do I register?

Irish-established suppliers register through the VAT OSS section of ROS. Non-EU suppliers generally use the non-Union registration portal, and non-EU suppliers using the IOSS must appoint an EU-established intermediary.

The OSS rules change, so confirm the details on Revenue's website before registering or filing.