VAT Implications for Trade between

republic of Ireland and the UK

Brexit has triggered changes post 1 Jan 2021.

Irish companies who used to charge Irish VAT on B2C supplies of goods to UK Customers should not charge Irish VAT on these supplies. 

Currently the distance sales threshold for VAT registration for B2C sellers of goods from Ireland into the UK is £70,000.  The threshold will no longer apply from 1 January 2021. 

Under new rules, Irish sellers will be liable to charge UK VAT on goods shipped from Ireland to consumers in GB in consignments of £135 or less.  For consignments greater than £135, import VAT and potentially customs duty will be due.

For the distance selling of goods B2C from the UK to the Republic of Ireland, those businesses will continue to have an obligation to register and pay Irish VAT on their supplies to Irish customers. Those companies will also need to complete the necessary import declaration in respect of goods imported into Ireland.

In general services supplied from Ireland to non-business customers outside the EU (Now UK also) will not be subject to Irish VAT.

Subject to the Use and Enjoyment provisions, VAT is not due on the following services supplied to non-business customers established outside the EU:

Services not included in the list above, supplied to a non-business customer outside the EU are subject to Irish VAT at the appropriate rate.

Revenue has outlined scenarios relating to:

  • goods that pass through the UK on their way to Ireland and their treatment on arrival in Ireland under the Union Customs Code and the EU-UK Trade and Cooperation Agreement.

For more information how TAS can help in compliance on VAT matters or

consultancy contact us at

Phone: +353 1 44 28230

Mobile/WhatsApp +353 85 1477625