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Non-established traders doing business in Ireland

  1. Overview
  2. Non-established traders supplying goods and services in Ireland
  3. Non-established traders and intra-Community distance sales
  4. Non-established builders and subcontractors
  5. Non-established traders installing or assembling goods
  6. Non-established traders supplying gas through the natural gas system or electricity
  7. Consignment stock supplied from the EU for onward supply in Ireland
  8. Importation of goods by a non-established supplier

Importation of goods by a non-established supplier

Where a non-established trader imports goods in his or her own name, that trader is obliged to register for Value-Added Tax (VAT) in the State.

The trader will have a VAT liability for the onward supply of those goods. VAT borne at importation may be reclaimed by the trader.

Published: 14 December 2023 Print this page

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