Accounting and VAT for online sellers, from first order to EU expansion
Marketplace payouts that never match, VAT in several countries, stock you have to value and a profit figure you cannot trust. We keep your ecommerce books straight so you know what each order really earns.
Seller snapshot Illustrative
The finance side of an online shop
Ecommerce bookkeeping
Every order, refund, fee and payout reconciled to your bank each month, so your income and costs are real numbers.
VAT registration and returns
Registration in Ireland and the UK, plus monthly, bi-monthly, quarterly or annual returns.
Multi-currency
Sales and payouts in other currencies recorded and converted correctly.
Stock and cost of sales
A routine for valuing inventory so margins are accurate.
Profit reporting
Margin by product and channel, so you know what to push.
Cross-border compliance
OSS, IOSS and customs-related VAT questions handled as you add countries, with clear guidance on what applies when.
Where does your VAT go?
Pick the sentence that sounds most like your business.
Irish domestic VAT
Standard Irish VAT rules apply to your sales.
- Register once goods turnover passes €85,000, or earlier by choice.
- Most businesses file every two months, due by the 19th or the 23rd on ROS.
- Keep sales and purchase invoices to support every return.
Union One Stop Shop
Selling goods to consumers in other member states.
- An EU-wide limit of €10,000 applies before other countries’ VAT rates kick in.
- Above it, charge the VAT rate of each customer’s country.
- One quarterly OSS return replaces registering in each country.
- Returns are due by the end of the month after each quarter.
Import One Stop Shop
Consignments of €150 or less shipped from outside the EU.
- VAT is charged at checkout and paid in one monthly return.
- A seller outside the EU generally needs an EU intermediary.
- A €3 customs duty applies per line item from 1 July 2026.
Marketplace sales
The platform can change who accounts for the VAT.
- For some sales, such as imported goods up to €150, the platform may be treated as the supplier.
- Check the role of each marketplace for each type of sale before you file.
- Keep platform reports, because they support your return.
What does one order really earn?
Margin after the costs you forget
Selling price is not profit. Enter the figures for one typical product and see what is left after cost, fees and delivery.
Before overheads, advertising and income tax. Refunds and returns will reduce this further.
A tidy month-end for a seller
The ecommerce VAT calendar
| Return | How often | Due |
|---|---|---|
| Irish VAT return | Usually every two months | 19th of the following month, or 23rd on ROS |
| Union OSS and non-Union OSS | Quarterly | End of the month after the quarter |
| Import One Stop Shop | Monthly | End of the month after the month covered |
| Income tax return (sole trader) | Yearly | 31 Oct, or 18 Nov 2026 on ROS |
Three ecommerce VAT myths
Questions about ecommerce accounting
Short, plain answers to what online sellers ask us most.
When do I need to register for VAT as an online seller in Ireland?
Once your turnover from selling goods passes €85,000, or €42,500 for services. You can register earlier on a voluntary basis, which lets you reclaim VAT on your business costs.
What is the €10,000 EU limit?
It is the EU-wide threshold for distance sales of goods to consumers in other member states. Above it, you must charge the VAT rate of each customer’s country, and you can report it through the Union One Stop Shop or register in each country.
How often is the OSS return filed?
Quarterly. The return and payment are due by the end of the month after the quarter closes, so the third quarter is due by 31 October and the fourth by 31 January.
How is IOSS different from OSS?
The OSS covers sales within the EU, for example from Irish stock to a customer in France. The IOSS covers goods that are shipped from outside the EU in consignments of €150 or less. The OSS is quarterly and the IOSS is monthly.
Why do marketplace payouts not match my sales?
Marketplaces pay out after deducting fees, refunds and sometimes tax, and they group orders into one deposit. Bookkeeping that reconciles each payout to its orders is the only way to see your real income and fees.
How should I record stock in my accounts?
Stock you hold at the year end is valued and recorded as an asset, and your cost of sales is worked out from it. We set up a simple routine so the figure is reliable, whether you hold stock yourself or use a fulfilment partner.
Do you help with VAT registration outside Ireland?
We help with VAT registration in Ireland and the UK, and with EU schemes such as the OSS and IOSS. For other countries, we will tell you what is needed and who can help.
What do I need to give you to get started?
Your sales reports and payout statements from each channel, supplier invoices, bank statements and details of any VAT registrations you already hold. We will tell you exactly what is missing.
Related guides
Import One Stop Shop
VAT at checkout on parcels worth €150 or less.
Read more →IOSSIOSS intermediary in the EU
When a non-EU seller needs an EU representative.
Read more →TAXAccounting and taxation services
Self-assessment, VAT, payroll and bookkeeping in one place.
Read more →TAXExpert tax accounting
Tax, bookkeeping and training for professionals.
Read more →Ready to know what your shop really earns?
Tell us where you sell and where you ship. We will set up the books and the VAT, and show you the numbers that matter.
- Sales reports from each channel
- Payout statements and bank statements
- Supplier and shipping invoices
- Any VAT numbers you already hold
Contact Us
Office Address
Unit 80, Cherry Orchard Business Park, D10NX96, Dublin 10, Ireland
Working Hours
Mon–Fri 9:00 AM – 6:00 PM
Email or Call Us
Email: moh@tasconsulting.ie
Mobile: +353 85 1477625