VAT simplification could bring further opportunities for Ireland
The Commission’s consultation on modernising VAT for cross-border e-commerce closed on 18 December. As previously reported in Chartered Accountants Tax News, the consultation explores furthering the success of the Mini-One-Stop-Shop (MOSS) to tangible goods ordered on line within and outside the EU.
Ireland is among the top five states as a portal for MOSS in collection terms and could also benefit from further VAT simplification such as that suggested in the current consultation.