VAT – Trade between Ireland and Great Britain

Exporting to Great Britain

For Value-Added Tax (VAT) purposes, exports are goods directly dispatched to a destination outside the European Union (EU) VAT area. This now includes Great Britain.

The distance selling threshold no longer applies to sales made by businesses in Ireland to consumers in GB.

The zero rate of VAT applies to exports. You will find further information in VAT and Exports.

You must ensure that the goods have left the EU and have evidence of export.

You will need to declare each export to Revenue using a customs export declaration. The declaration is submitted electronically using Revenue’s Automated Export System (AES).

Licences are required to export certain types of goods from the EU. You may be required to show Revenue that you have a licence for exporting goods.