A new Tax and Duty Manual (TDM) – VAT Treatment of Intra-Community Distance Sales of Goods – has been published to incorporate the new e-Commerce rules effective from 1 July 2021. There have also been updates to the TDM – VAT Treatment of eGaming Services – and a new TDM – Telecommunications, Broadcasting and Electronic (TBE) Services – has also been published.

VAT Treatment of Intra-Community Distance Sales of Goods

This new TDM incorporates the new e-Commerce rules effective from 1 July 2021.

An Irish supplier who makes intra-Community distance sales to certain customers in other Member States is liable to Irish VAT on such sales until the place of supply threshold of €10,000 is exceeded.

Once the supplier exceeds the place of supply threshold, the supplier is obliged to register in each Member State that it sells in and account for VAT at the rates applicable there. The supplier should include the value of such goods in the E1 box in their Irish VAT 3 return. Alternatively, the supplier can register for the Union Scheme – One Stop Shop (OSS) in Ireland.

Telecommunications, Broadcasting and Electronic (TBE) Services

This new TDM has been published to consolidate and update information which was previously provided elsewhere on the Revenue website.

VAT Treatment of eGaming Services

This TMD has also been updated.

Subject to a B2C €10,000 threshold eGaming businesses can avail of the special scheme known as the One-Stop-Shop (OSS) which allows suppliers of B2C e-services to submit returns and pay the relevant VAT due to all Member States through the web portal of one Member State. OSS simplifies a supplier’s obligations by removing the requirement to register and submit returns in several Member States.

The following TDMs have been archived:

• VAT on Goods – Distance Sales; and
• VAT eCommerce Registration for the One Stop Shop (OSS) and Import One Stop Shop (IOSS) from 1 April 2021.

See Revenue eBrief No. 132/21 for further details.