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VAT & Brexit

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VAT & Brexit

Sales to UK

  B2B B2C
Goods (Note 1) Export

No Irish VAT

Proof of export needed

No UK VAT reg

Export

No Irish VAT

Proof of export

UK VAT reg may be necessary (Note 3)

 

VAT 3 No T1 (0%) entry

No PA1 entry

No T1 (0%) entry

No PA1entry

 

RTD

 

As normal (Note 4) As normal (Note 4)
Intrastat & VIES N/A N/A

 

 

Sales to UK

  B2B B2C
Services (Note 2) Export

No Irish VAT

No narrative on invoice

No UK VAT reg

 

Depends on (i) place of supply and (ii) use and enjoyment provisions (Notes 5 & 6)
VAT 3 No T1 entry

No PA1 entry

No T1 entry (Note 5)

No PA1 entry

 

RTD

 

As normal (Note 4) As normal (Note 4)
Intrastat & VIES N/A N/A

 

Notes

  1. Sales of goods to NI – treat as EU sales (ICA)
  2. Sales of services to NI: treat as part of UK
  3. Goods not exceeding STG£135 in value:
  • Irish supplier must register for and account for UK VAT on Sale

Goods exceeding STG£135 in value:

  • Either Irish supplier or UK customer pays the UK VAT on importation into UK
  • If this is the Irish supplier, it will have to register for / account for UK VAT on Sale
  1. Value of supply to be inserted into appropriate VAT rate category (E5 – P1)
  2. Irish VAT to be accounted for only in small number of cases under “Use and enjoyment” provisions:
  • Hiring of moveable goods
  • Hiring of means of transport
  • Telecommunications services
  • Financial services (but, not accountancy / advisory)
  1. Place of supply rules to be considered. Certain services which are deemed to be provided where the customer is established will require UK VAT registration
  2. The above deals only with the more straightforward sales. If you are engaged in, for example, distance selling, transporting goods abroad temporarily, etc, further guidance will be necessary.

 

Purchases from UK

  B2B
Goods (Note 1) Import

No UK VAT

Irish VAT on importation

VAT on value including costs (Note 3)

 

VAT 3 T1 (Note 6)

T2 (Note 4)

PA1 (Note 3)

 

RTD

 

Boxes PA2 – PA4 (Note 5)
Intrastat & VIES N/A

 

 

Purchases from UK

Services (Note 2) Import

No UK VAT

Reverse charge

 

VAT3

 

T1

T2 (Note 4)

No PA1 (re goods only)

 

RTD

 

Boxes PA2 – PA4 (Note 5)
Intrastat & VIES

 

 

Notes

 

  1. Purchases of goods from NI – treat as EU acquisitions (ICA)
  2. Purchases of services from NI: treat as part of UK
  3. Costs include customs duty, transport, handling, insurance and transportation costs. This value is input into box PA1

Can pay on importation (but payment can be deferred until 15th day of following month), or can opt for postponed accounting

  1. Depends on VAT recovery position
  2. Box PA2 – value of (i) goods and services from EU and (ii) postponed accounting purchases from non-EU and (iii) VAT free imports

Box PA3: value of goods and services for resale (all, including Ireland)

Box PA4: value of goods and services not for resale (all, including Ireland)

  1. If VAT has already been paid, no entry in T1. If availing of postponed accounting, input into T1
  2. Customs Duty is not covered in this advice note. However, it is important that all of the import documentation is retained. It will be needed for VAT and other reasons
  3. The above deals only with the more straightforward purchases.