Non-Union OSS Tax Guide

Overview

Tax name: Non-Union One Stop Shop (OSS)

Tax authority: Revenue Commissioners (Ireland) - We register you in Ireland by default. For transfers, we'll take over your filings in whichever EU country holds your existing OSS registration.

VAT Filing frequency: Quarterly

Registration

Required documents:

• Tax certificate from your home country

Expected timeline: 2 weeks (if you respond quickly to any questions we send within 2 days)

Registration thresholds: Not applicable - this is an optional scheme

Transfer of Service

Required documents:

• Tax certificate from your home country

• Your last submitted OSS return

Expected timeline: 2 weeks

Online Credentials needed: Send over credentials if available and a third party portal is not being used. Most countries have an agent portal, and you might have access to one too.

Special considerations:

• This scheme is for non-EU businesses selling digital products to EU consumers

• Data must be presented and reported per EU country

• You usually can't register retroactively

• Exception: You can register retroactively if you tell the tax authority by the 10th of the month after your first sale

• Refunds: You can only make corrections in your next OSS return - this includes any refund claims

Filing Information

Filing deadline: Last day of the month after each quarter ends

Payment deadline: Same as filing deadline (payment shall be deposited at the tax authority’s bank account by this date)

Late filing penalties:

• The tax authorities will send you an electronic reminder 10 days after a missed deadline

• Individual EU countries may add their own penalties and interest

• Important: If you miss deadlines for 3 quarters in a row, you'll be banned from all OSS schemes for 2 years

Accepted payment methods: Bank transfer

Bank details for VAT payments (Ireland registrations only):

Beneficiary: Office of the Revenue Commissioners - VAT MOSS EFT - Public Bank Account

Bank: Danske Bank, International House, 3 Harbourmaster Place, IFSC, Dublin 1, Ireland

IBAN: IE33 DABA 9515 9910 0035 65

SWIFT: DABA IE 2D

Reference: Your OSS number / Reporting quarter

Additional Requirements

Intrastat reporting: Not required

Fiscal representation: Not required

Useful Resources

Authority website: https://www.ros.ie/vatoss-web/vatoss.html

Relevant legislation: Non-Union OSS Guide