How to register for the One Stop Shop in Ireland

Irish tax authorities have issued guidance on registering for the new e-commerce One Stop Shop (OSS). The OSS is provided for as part of the EU’s new e-commerce VAT package.

Maximising the Mini One Stop Shop 

The e-commerce VAT package has important implications for distance sellers to customers in Europe. Notably, the VAT Mini One Stop Shop (MOSS) will be extended to an expanded One Stop Shop.

Using the MOSS, suppliers of digital services to customers in the EU could take advantage of a simplified VAT compliance process and would no longer have to register for VAT in every country to which they provided services.

The OSS extends the facility to B2C supplies of goods. That is, ecommerce sellers can now take advantage of simplified VAT registration through the OSS.

For further details of how the EU e-commerce VAT package will affect e-commerce sales to EU members states, see this overview. 

How to register for the One Stop Shop

The Revenue has provided details on which details to provide in order to register for the OSS.

Businesses that are not registered in the EU, and wish to register for the OSS in Ireland, must provide the following details:

• Company name  
• Trading name  
• Address  
• Website address(es)
• Contacts  
• National tax reference number
• Bank details

They must also demonstrate that they are not established in the EU and that they have not registered for the OSS in any other EU member state.

Union scheme registration

The OSS Union Scheme is only available to companies that are established in the European Union. If you have established your business in the EU, you must register for the OSS in the member state in which your business is established. 

On the other hand, if your business is established outside the EU and you have fixed establishments in one or more member states, you must register in a member state in which you have a fixed establishment.

If your business is established in Ireland, you can register for the Union OSS via the Revenue Online Services. In such cases, your OSS registration number will be the same as your VAT number.