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

Reclaiming VAT incurred in the United Kingdom (UK)

Under European law, you can reclaim Value-Added Tax (VAT) incurred in another Member State from that other Member State, even where not established in that state. This is done through the Electronic VAT Refund (EVR) system. Once the UK leaves the EU, the Electronic VAT Refund (EVR) System will not be available in respect of:

  • VAT incurred in the UK by Irish traders
  • or
  • VAT incurred in Ireland by UK traders.

Next: Exporting to the United Kingdom (UK)