VAT – Trade between Ireland and Northern Ireland

  1. Overview
  2. Trade in goods with Northern Ireland
  3. Trade in services with Northern Ireland

Trade in services with Northern Ireland

EU VAT rules on services no longer apply to Northern Ireland.

If you supply services to the United Kingdom (UK) including Northern Ireland different place of supply rules for VAT on services will apply.

The place of supply rule to be applied depends on whether the customer is a business or a consumer.

For Business to Business (B2B), the place of supply is the place where the business receiving the services is based. If you receive services from a UK-based company after the transition period, in general, Irish VAT will be due on the services.

If you provide services to a UK-based company, in general, UK VAT will be due on the services.

For supplies of Business to Consumer (B2C) services, in general, the place of supply is the place where the supplier of the services is based.

If you have suffered VAT on services in NI before the end of the transition period you can request a refund of that VAT.  This request must be made before 31 March 2021 using the Electronic VAT Refund (EVR) system.