VAT – Trade between Ireland and Northern Ireland

Overview

The United Kingdom (UK) left the European Union on 31 January 2020. The Withdrawal Agreement, including the Protocol on Ireland/Northern Ireland, provided for a transition period until 31 December 2020. During this period the UK, for the purposes of Value-Added Tax (VAT), was treated as if it was a full European Union (EU) Member State.

Northern Ireland continues to be subject to the same EU VAT rules on goods as EU Member States. EU VAT rules on services do not apply to Northern Ireland.

A Brexit readiness notice on VAT on goods, including guidance on open movements on 1 January 2021, has been published by the EU Commission.

Next: Trade in goods with Northern Ireland