Potential VAT and VRT implications of trade with the UK post-Brexit
If you trade with the United Kingdom (UK) post-Brexit, the relevant rules of trade may change.
- supplies and movement of taxable goods between Ireland and the UK may be subject to the Value-Added Tax (VAT) rules on imports and exports.
- you may no longer be required to report details of trade with the UK on the Intrastat system or VAT Information Exchange System (VIES).
- agreed EU simplifications, such as triangulation, may no longer apply to the UK.
- the Mini One Stop Shop (MOSS) system may no longer apply to sales to the UK. Therefore you may need to register for VAT in the UK in respect of such sales.
It is important that you keep up-to-date with VAT legislative developments in the UK post-Brexit. These developments may result in a requirement to register for VAT in the UK or to report details of sales to the HMRC.
In the event of a Brexit on 1 November 2019, postponed accounting for VAT at the point of entry will become available. This facility will be open to all Irish registered importers. See eCustoms Notification 006/2019 for further details.
This page will be updated in line with any Irish legislative developments.
Vehicle Registration Tax (VRT)
Most vehicles imported into the state from overseas are sourced in the UK. Customers will therefore have to be aware of the implications of Brexit on the vehicle trade.
If the UK approves the Withdrawal Agreement there will be no change to the registration process during the transitionary period. The information outlined here relates to procedures which may be in place in the event of a no-deal Brexit.
Vehicles brought in post-Brexit will be subject to Vehicle Registration Tax, VAT and Customs Duties. There will also be implications for the recognition of UK type approvals once they leave the European Union. Customers are advised to keep up to date with these changes when considering purchasing in the UK.