VAT – Trade between Ireland and Great Britain
Overview
Great Britain (GB) is no longer a European Union (EU) Member State. This means that the rules of trade with a third country apply to trade with GB.
Note
Northern Ireland (NI) continues to be treated as an EU Member State with regard to VAT on goods. NI is not treated as a Member State with regard to VAT on services.
You will find further information in VAT and trade with Northern Ireland.
Next: Importing from Great Britain