Potential VAT implications of trade with the UK post-Brexit.


If you trade with the United Kingdom (UK) post-Brexit, without a withdrawal agreement in place, the rules of trade with a  non-European Union (EU) country will apply.

This means:

It is important that you keep up-to-date with VAT legislative developments in the UK post-Brexit. These developments may result in a requirement to register for VAT in the UK or to report details of sales to the HMRC.

You will find information about registering for VAT in the following:


A VAT number is not required to apply for an Economic Operators Registration and Identification (EORI) number.

In the event of a Brexit on 1 November 2019, postponed accounting for VAT at the point of entry will become available. This facility will be open to all Irish registered importers. See eCustoms Notification 006/2019 for further details. Postponed accounting, when available, will result in a VAT-neutral transaction for customers who import goods to Ireland. If you are exporting to Ireland from a third country, you are not, in general, required to register for VAT in Ireland. 

This page will be updated in line with any Irish legislative developments.

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