Response from European Commission via Federation of Small Businesses. I’ve received the below response from the European Commission: The new rules on VAT ecommerce (Directive (EU) 2017/2455 as regards certain value added tax obligations for supplies of services and distance sales of goods) will come into force on 1 July 2021. To make use of the special scheme for distance sales of goods imported from third territories or third countries, traders established in third territories or third countries must appoint an intermediary established in the European Union as the person liable for payment of the VAT under the IOSS. Indeed, pursuant to Article 369m of the VAT Directive, there is no need to appoint such an intermediary if the trader is established in a country with which the Union has concluded an agreement on mutual assistance similar in scope to Council Directive 2010/24/EU and Regulation (EU) No 904/2010. However, for the full implementation of Article 369 m, the Commission shall establish the list of third countries with which the Union has concluded an agreement on administrative cooperation and recovery assistance, similar in scope to the legislation in place among the Member States. That is why the Commission has proposed a Council Decision with the list of such countries which is currently in the process of adoption. The adoption of the decision is foreseen by the entry into force of the new VAT rules (at the latest by the end of June). We will be in a position to provide you with more information after the adoption procedure is finalised. So, essentially, we are waiting for the EU to approve that draft Council Decision referenced above before Member States will have absolute certainty that UK firms won’t require an intermediary. This might explain the response from the Irish tax office. If that seems a slightly circuitous way round to you, then you’re not alone(!). We’ll keep an eye on progress of the Council Decision, and I’ll be sure to let you know regarding future developments. I hope this is helpful. So looks like we have to hang fire for now. Once the EU have established and published the Article 369m list of 3rd countries that dont need intermediaries, then things might start to move. Depends on how quickly after that list is published, that the systems in each of the member states websites will be updated to allow us to sign up. I would hope that the Irish Revenue and Swedish Tax Office websites would be the first ones to go as I believe it is only Norway and the UK that are on this Article 369m List. I'll keep this post updated with any info I get.