EU VAT One-Stop-Shop Scheme: MOSS, OSS and IOSS
The IOSS stands for Import One-Stop Shop and is a scheme that facilitates the import into the EU of goods of a value of €150 or less.
Business Resumption Support Scheme (BRSS) – Ireland
The BRSS is available to eligible businesses carrying on a relevant business activity, which can include companies, sole-traders, self-employed individuals, partnerships, charities and approved supporting bodies.
TAX RATES AND CREDITS 2021
These are the tax rates, rate bands and tax reliefs for the tax year 2021:
