Non-established traders

Arrangements for UK VAT registered claimants resulting from the Withdrawal Agreement

  • The closing date for European Union (EU) traders to submit claims  for Irish Value-Added Tax (VAT) incurred by them on, or before, 31 December 2020, was 31 March 2021

  • The closing date for United Kingdom (UK) traders to submit any changes or corrections  to Electronic VAT Refund (EVR) claims for Irish VAT refunds was 31 December 2021. This only applied  to UK traders who had already submitted claims, but had not received refunds by 31 December 2020

  • The EU electronic portal will continue to support claims by Northern Irish (NI) traders for Irish VAT expenses incurred for supplies of goods. However, the EU electronic portal will not support claims by Northern Irish Traders for expenses involved in the supply of services

  • From 1 April 2021, UK traders, other than NI traders, will no longer have access to the EU electronic portal for UK claims
  • UK traders, other than NI traders, claiming Irish VAT expenses incurred in supplies of Goods and Services made will be subject to Irish rules. The existing Irish process for non-EU businesses incurring Irish VAT expenses under the EU 13th Directive-VAT claims from outside EU will be used.

Next: Foreign traders established in the EU paying Irish VAT