VAT implications of trade with Great Britain


Value-Added Tax (VAT) reporting obligations apply to trade between European Union (EU) Member States. These obligations no longer apply to trade with Great Britain (GB). However, the rules do apply to trade in goods with Northern Ireland (NI). Therefore, you do not have to report the following information for trade with GB: 

  • details of supplies in goods and services to VAT registered businesses in GB on a VIES return 
  • details of sales to or purchases from GB on Intrastat returns.


You have to report details of supplies of goods (not services) made to VAT registered businesses in Northern Ireland on a VIES return. You also have to report sales of goods to NI and purchases of goods from NI on Intrastat returns.

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