Value Added Tax Consolidation Act 2010 section 91E

Union scheme (where the State is Member State of consumption)

Section 91E sets out the rules that apply where a trader uses the Union scheme for the One Stop Shop (OSS) in another EU Member State but makes supplies that are taxable in Ireland, including scheme services, intra-Community distance sales of goods and qualifying domestic supplies of goods.

• A person registered for the Union scheme in another Member State who makes taxable supplies in Ireland is an accountable person and is treated as having met the obligation to register for VAT here, unless separately accountable for other supplies.
• The VAT return and payment must be submitted to the Member State of identification by the end of the month following the calendar quarter, and are treated as if made under the normal Irish return and payment rules in section 76.
• No input VAT deduction is permitted on the Union scheme return; instead, the participant may claim a refund under section 101 or, if separately registered, deduct the tax in the normal Irish VAT return.
• Records must be kept for 10 years from 31 December of the year in which the transaction took place, and the ECB exchange rate for the last day of the calendar quarter applies where a non-euro currency is involved.