Every time a German small business pays for its Google Ads or an Italian consumer places an order on Temu, they pay Vat in Ireland. That’s because those multinationals, along with many others, have chosen this country as their European headquarters and their Dublin subsidiaries are the ones directly making sales to end customers across the continent. Yet under tax rules, the Vat on those transactions is owed in the country where the customer is based, at the local rate. To help businesses navigate this obligation, EU member states have been operating the Vat One-Stop-Shop (OSS) scheme for the past…

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