VAT – Trade between Ireland and Great Britain

Overview

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.

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