TaxSource Total

Here you can access summary of the key current tax developments in Ireland, the UK and internationally as reported by Chartered Accountants Ireland

The report of key tax developments are displayed per year, per month, by Ireland, the UK or International and by report title

Domestic EU VAT rules on MOSS, invoicing, refund procedures and VAT rates

The EU Commission has published a report on national rules applied in various Member States, including Ireland and the UK, in respect of the mini one-stop shop (MOSS).

Definitions and explanations on the scope of the report can be found in the overview, which also includes a summary table of applicable VAT rates, as well as information on use and enjoyment rules, and B2C invoicing obligations across Member States. A list of tax authority contact points for matters relating to MOSS has also been published by the Commission.

Additionally the Tax Information Communication database (TIC) provides useful information on invoicing rules applied in various EU states, VAT refunds procedures in the EU country of refund and VAT rates across EU states.