VAT – Trade between Ireland and Great Britain


The United Kingdom (UK) left the European Union (EU) on 31 January 2020. The Withdrawal Agreement provided for a transition period until 11.00 pm on 31 December 2020. During this period the UK was treated as if it was a full EU Member State. 

Great Britain (GB) is no longer treated as if it is a full EU Member State for VAT purposes. 

This means that the rules of trade with a third country apply to trade with GB.


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