What is the EU distance selling threshold for Irish e-commerce?

The EU distance selling threshold is €10,000 in total EU B2C sales annually. Below this, charge Irish 23% VAT. Above this, you must register for OSS and charge each customer's country VAT rate.

How do marketplace VAT rules work for Irish sellers?

Large marketplaces like Amazon and eBay collect VAT on B2C sales for you. They handle OSS compliance and issue VAT invoices. You still need Irish VAT registration and must track sales for your own returns.

What are the UK e-commerce VAT rules post-Brexit?

For goods under £135, register for UK VAT and charge 20% at checkout. Over £135, zero-rate the sale and customer pays import VAT. Northern Ireland follows EU rules under the NI Protocol.

Do I need OSS registration for my Irish e-commerce business?

OSS registration is required when your B2C sales to other EU countries exceed €10,000 annually. It simplifies compliance by allowing quarterly returns through Irish Revenue instead of registering in each EU country.

What VAT rate do I charge EU e-commerce customers?

Below €10,000 EU sales: charge Irish 23% VAT. Above €10,000: charge the customer's country VAT rate (17-27%). PayVat automatically applies correct rates based on customer location.

E-commerce VAT Ireland (2025) - Complete Guide | PayVat

EU Distance Selling Thresholds (2025)

New simplified €10,000 threshold applies across all EU countries for B2C e-commerce sales.

Below €10,000 EU Sales

Simple Compliance

• Charge Irish 23% VAT to all EU customers
• No need for OSS registration
• Include VAT in Irish returns only
• Track total EU sales to monitor threshold

Record Keeping

Maintain evidence of annual EU sales to prove you're below threshold

Above €10,000 EU Sales

OSS Registration Required

• Charge customer's country VAT rate
• Register for One Stop Shop (OSS)
• File quarterly OSS returns
• Rates vary from 17% to 27% across EU

Compliance Deadline

Must register by 10th day of month following threshold breach

Marketplace VAT Rules

Different VAT responsibilities apply when selling through marketplaces vs your own website.

Amazon & eBay

Platform Responsibilities:

• Collects VAT on B2C sales
• Handles OSS compliance
• Issues VAT invoices

Your Responsibilities:

• Provide VAT number
• Track for Irish returns
• B2B sales compliance

Etsy & Others

Platform Responsibilities:

• May collect VAT
• Provides reports
• Varies by platform

Your Responsibilities:

• Verify VAT handling
• May need OSS
• Full compliance duty

Own Website

Full Responsibility:

• Calculate correct VAT
• OSS registration if needed
• Customer location proof
• Issue VAT invoices
• File all returns
• Maintain records

UK E-commerce Post-Brexit

Special rules now apply for e-commerce between Ireland and the UK.

Selling to UK Customers

Under £135

• UK VAT registration required
• Charge 20% UK VAT at checkout
• File UK VAT returns

Over £135

• Zero-rate the sale
• Customer pays import VAT
• Customs declarations required

Northern Ireland Exception

NI Protocol Benefits

• Treated as EU for goods
• Standard EU VAT rules apply
• No customs for Ireland-NI
• Use Irish VAT number

Documentation

XI prefix for NI businesses. Verify status before applying EU rules.

E-commerce VAT Compliance Checklist

Essential steps for VAT compliance in Irish e-commerce.

1. Initial Setup

Irish VAT Registration

✓Register when exceeding €85,000
✓Consider early registration for credibility
✓Setup automated VAT calculations

EU Compliance

✓Monitor €10,000 EU threshold
✓Register for OSS if exceeded
✓Implement location detection

2. Ongoing Compliance

Returns & Reporting

✓Bi-monthly Irish VAT returns
✓Quarterly OSS returns if applicable
✓EC Sales Lists for B2B

Documentation

✓Customer location evidence
✓VAT invoices for all sales
✓10-year record retention

Automate Your E-commerce VAT Compliance

PayVat handles complex e-commerce VAT rules automatically. OSS registration, real-time calculations, and marketplace integration.

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