OrbitaxIreland Publishes eBrief on Changes in the VAT Manual for Electronic Services
|Approved Changes|Ireland
On 27 January 2015, Irish Revenue published eBrief No. 12/16 concerning an update in the VAT Manual reflecting that the Electronic Services Scheme (ESS) has been replaced with the Mini One Stop Shop (MOSS), which is used to account for VAT on telecommunications, broadcasting and electronic services B2C supplies.
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VAT on eServices Scheme (VOES) / Electronic Services Scheme (ESS)
The VAT …
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