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Collection of VAT on e-commerce

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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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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

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Data last updated 13 June 2023
Metadata last updated 13 June 2023
Created 13 June 2023
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NotesThe 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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Stateactive
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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