Value Added Tax Consolidation Act 2010 section 91B

Non-Union scheme (where the State is Member State of identification)

Section 91B sets out the rules for the non-Union scheme under the One Stop Shop (OSS), covering eligibility, registration, returns, payment, corrections, and record-keeping obligations for non-EU established traders who choose to register in the State for the purposes of that scheme.

• A trader not established in the EU may opt to register in Ireland under the non-Union scheme to account for VAT on all business-to-consumer (B2C) supplies of services made across the EU, provided the trader is not already registered for the scheme in another Member State and has not been excluded from it.
• Revenue must maintain an identification register and, once satisfied that registration requirements are met, allocate an identification number to the registered person; the trader must notify Revenue electronically of any changes to their registration details, or if their taxable activity ceases or no longer qualifies for the scheme.
• An identified person must file a quarterly VAT return electronically by the end of the month following the calendar quarter, showing a breakdown of supplies by Member State of consumption, applicable VAT rates, and corresponding VAT amounts, and must remit all EU VAT due in euro at the same time; a nil return is required where no supplies are made in the quarter.
• Records of all transactions covered by the scheme must be sufficiently detailed to allow verification by the Member State of consumption, must be made available electronically on request to Revenue or any Member State of consumption, and must be retained for ten years from 31 December of the year in which the transaction was carried out.