Potential VAT and VRT implications of trade with the UK post-Brexit

Overview

If you trade with the United Kingdom (UK) post-Brexit, the relevant rules of trade may change.

This means:

It is important that you keep up-to-date with VAT legislative developments in the UK post-Brexit. These developments may result in a requirement to register for VAT in the UK or to report details of sales to the HMRC. 

In the event of a Brexit on 1 November 2019, postponed accounting for VAT at the point of entry will become available. This facility will be open to all Irish registered importers. See eCustoms Notification 006/2019 for further details.

This page will be updated in line with any Irish legislative developments.

Vehicle Registration Tax (VRT)

Most vehicles imported into the state from overseas are sourced in the UK.  Customers will therefore have to be aware of the implications of Brexit on the vehicle trade. 

If the UK approves the Withdrawal Agreement there will be no change to the registration process during the transitionary period.  The information outlined here relates to procedures which may be in place in the event of a no-deal Brexit.

Vehicles brought in post-Brexit will be subject to Vehicle Registration Tax, VAT and Customs Duties. There will also be implications for the recognition of UK type approvals once they leave the European Union. Customers are advised to keep up to date with these changes when considering purchasing in the UK.

Next: VRT implications of importing cars from the UK