VAT – Trade between Ireland and Great Britain
Great Britain (GB) is no longer a European Union (EU) Member State. This means that the rules of trade with a third country apply to trade with GB.
Northern Ireland (NI) continues to be treated as an EU Member State with regard to VAT on goods. NI is not treated as a Member State with regard to VAT on services.
You will find further information in VAT and trade with Northern Ireland.
Next: Importing from Great Britain