Potential VAT implications of trade with the UK post-Brexit.

Exporting to the United Kingdom (UK)

For Value-Added Tax (VAT) purposes, exports are goods directly dispatched to a destination outside the European Union (EU) VAT area

In general the zero rate of VAT applies to exports.  You will find further information in VAT and Exports

You must ensure that the goods have left the EU and have evidence of export.

You will need to declare each export to Revenue using a customs export declaration. This must be submitted electronically using Revenue’s Automated Entry Processing (AEP) system. 

Licences are required to export certain types of goods from the EU. You may be required to show Revenue that you have a licence for exporting goods. 

The Retail Export Scheme allows travellers resident outside the EU to reclaim VAT on goods purchased in Ireland which are taken outside of the EU. The VAT is reclaimed from the seller of the goods or from agents acting on their behalf.

Post-Brexit there will be changes to the way in which the Retail Export Scheme operates. These changes will mean that if you want to apply for a refund under the Retail Export Scheme:

  • the supply of qualifying goods must be above €175 including VAT, if you are based in any third country outside of the EU
  • and
  • if you are a resident of the UK, you will need to demonstrate that the goods have been imported to the UK. You will also have to show that relevant UK taxes have been paid on these goods.

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