Directive

Article 358a [Taxable person not established within the Community, Member State of identification, Member State of consumption

Article 359 [Persons who can use electronic services scheme]

Article 360 [Electronic services scheme - taxable person not established in Community must state Member State of identification]

Article 361 [Electronic services scheme - information to be provided by taxable person not established in the Community]

Article 362 [Electronic services scheme - Member State of identification must issue VAT number to taxable person not established in Community]

Article 363 [Electronic services scheme - Member State of identification may delete VAT registration of taxable person not established in the Community]

Article 364 [Electronic services scheme - taxable person not established in Community must file VAT return]

Article 365 [Electronic services scheme - VAT return details and amendments]

Article 366 [Electronic services scheme - VAT return must be in euro]

Article 367 [Electronic services scheme - taxable person not established in Community must pay VAT]

Article 368 [Electronic services scheme - no input VAT deduction]

Article 369 [Electronic services scheme - taxable person not established within the Community must keep records]

Value Added Tax Consolidation Act 2010 section 91A

Definitions

Section 91A defines the key terms used in the One Stop Shop (OSS) schemes, which allow traders to account for VAT on cross-border supplies of services and goods within the EU without registering separately in each Member State of consumption.

  • The section defines the non-Union scheme (for traders not established in the EU), the Union scheme (for EU-established traders supplying to other Member States), and the import scheme (for low-value consignments from outside the EU).
  • Key concepts include "Member State of consumption" (the EU country where the supply takes place or where the goods are dispatched to) and "Member State of identification" (the EU country through which the trader registers for and administers the scheme).
  • Scheme services are telecommunications, broadcasting and electronically supplied services provided to non-taxable persons (i.e. consumers) within the EU.
  • The section also defines terms relating to intra-Community distance sales of goods, qualifying domestic supplies facilitated through electronic interfaces, and the intrinsic value threshold relevant to the import scheme.

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