VAT implications of trade with Great Britain

VAT implications on goods

If you trade with the United Kingdom (UK) (excluding trade in goods with Northern Ireland), the rules of trade with a non-European Union (EU) country apply.

Note

Northern Ireland (NI) is treated as a Member State with regard to Value-Added Tax (VAT) on goods. NI is not treated as a Member State with regard to VAT on services.

This means that:

• supplies and movement of taxable goods between Ireland and Great Britain (GB) are subject to the VAT rules on imports and exports
• you do not have to report details of trade with the UK (excluding NI) on the Intrastat system or VAT Information Exchange System (VIES)
• you do have to report details of trade with NI on the Intrastat system and VAT Information Exchange System (VIES)
• and
• agreed EU simplifications such as triangulation do not apply to transactions involving GB.

It is important that you keep up to date with VAT legislative developments in the UK. These developments may result in a requirement to register for VAT in the UK or to report details of sales to His Majesty's Revenue and Customs (HMRC).

You will find information about registering for VAT in:

• Who should register for VAT?
• How do you register for VAT?
• and
• Non-established traders doing business in Ireland.

Note

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

Postponed accounting for VAT on import is now available to all VAT registered traders. Revenue may exclude traders who do not fulfil certain conditions and requirements from using this scheme. 

Postponed accounting results in a VAT-neutral transaction for traders who import goods into Ireland. Traders do not have to pay VAT at the time of importation. You will find further information in Postponed accounting.

If you are exporting to Ireland from a third country, you are usually not required to register for VAT in Ireland.

Note

In order to use postponed accounting, certain codes must be entered on import declarations. You will find further information in Payment of Import Duties for UK Imports. 

Next: VAT on services