Collection of VAT on e-commerce Office of the Comptroller & Auditor General
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https://data.gov.ie/dataset/collection-of-vat-on-e-commerce
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The Mini One Stop Shop (MOSS) was introduced in 2015 for the payment of VAT on telecommunications, broadcasting and electronic services. It was a voluntary scheme which traders could register for to avoid the requirement to register for VAT in each relevant member state. In 202
