Yes, for any transaction involving goods (unless exempt), VAT must be paid. The exact rate depends on the type of item, quantity, and mode of delivery.
Use our FREE VAT Calculator Tool
What Is VAT?
VAT (Value Added Tax) is a charge applied at the point of importation, governed by the VAT regulations of the destination country—in this case, Ireland.
Factors Affecting VAT:
- Value and nature of goods
- VAT registration status of the seller
- Origin: Great Britain or Northern Ireland
- Use of IOSS scheme (for low-value goods)
- Buyer status: business or consumer
Note: A detailed rate list is available in Schedule 5 of the VAT Consolidation Act, 2010.
Principle Categories for Imports
Goods moving from the UK to Ireland generally fall into three categories:
- Subject to customs duties, depending on origin and classification
- Subject to Irish VAT upon importation
- Zero-rated for UK VAT purposes (exports)
Effects of Brexit on UK–Ireland VAT Rules
Since January 2021, the Northern Ireland Protocol changed how goods between the UK and Ireland are taxed. A valid EORI (Economic Operators Registration and Identification) number is required for bulk imports. For Ireland, it must begin with “EI”.
Customs Duty & Deferred VAT Payment
For VAT-registered businesses:
- VAT may be postponed under a Postponed Accounting arrangement until the 15th of the following month
- Alternatively, it can be paid at the time of import
- Goods over €150 are typically liable for VAT
Excise Duty
Applies in addition to VAT on specific goods like alcohol and tobacco. These items:
- Don’t qualify for low-value consignment relief
- Require special documentation and procedures
VAT Charges on Imports into Ireland
- All goods imported are subject to Irish VAT, currently 23%
- The One Stop Shop (OSS) simplifies VAT registration for EU-wide sales
- The Import One Stop Shop (IOSS) helps manage VAT for low-value imports, shifting VAT collection to the point of sale
Post-Brexit VAT Filing Requirements
- EC Sales List (VIES statements) no longer required
- Intrastat declarations may be required depending on trade volumes
- Technology is streamlining customs processes and reporting
Key Requirements for Irish Businesses Importing from the UK
- Reverse charge mechanism applies: VAT is reported in the VAT return, not paid upfront
- An Irish EORI number is mandatory
When to Register for UK VAT
You need to register for UK VAT if:
- You regularly trade between Great Britain and Northern Ireland
- Goods are routed through NI to EU countries
- Your business moves goods between GB and NI for resale or use
- You are part of a UK VAT group selling in NI
- You import from the EU to GB and then sell in the UK
VAT Inclusion in UK Purchases
- UK purchases usually include VAT
- Goods from outside the EU may attract additional charges
- Extra charges depend on value, type, and origin of goods
Exemptions to VAT Regulations
Situations where VAT may not apply:
- Charges included in the UK VAT return
- Goods entered under special customs procedures
- Reverse charge applies
- Goods are subject to onward supply relief
- Some second-hand items and gifts may be exempt
Buying Goods Online
- Import Fees Deposit often includes Irish VAT and customs
- Charges are typically paid by the seller at checkout
When the Import Fee Deposit is Not Charged:
- Postal services notify buyers to pay on receipt
- Couriers charge the buyer before delivery
Travelling with Purchased Items
- Personal-use goods (small quantities) usually already taxed in the UK
- Commercial-use items are taxed upon entry to Ireland
- Vehicles are an exception with different rules
Extra Charges to Be Aware Of:
- Customs on goods over €150
- Hidden taxes—check invoices and suppliers
- Additional courier or handling fees
Points to Note Before Ordering from the UK to Ireland
To avoid VAT issues:
- Do due diligence on the supplier
- Use traceable payment methods (e.g., card)
- Review terms & conditions, cancellation, and return policies
- Know the location of the business
- Be cautious of unproven businesses
- Prefer EU drop shipping when possible
- Consider benefits of the NI Protocol for Irish fulfilment centers
Conclusion
Yes, VAT applies when moving goods from the UK to Ireland. The applicable tax depends on factors like the type, value, quantity, and source of goods. Both sellers and buyers must comply with Ireland’s VAT laws, including tagging consignments with valid EORI numbers.
Customers should:
- Review the VAT policies of suppliers
- Confirm any additional charges
- Stay updated on VAT regulations to avoid costly surprises
The Northern Ireland Protocol provides flexibility but is frequently revised—so regular updates are essential for compliance.
References
- Roantree, B. (2025). Fiscal policy and redistribution in Ireland. The Economic and Social Review.
- Kakoulidou, T., & Roantree, B. (2021). Options for raising tax revenue in Ireland. Budget Perspectives.
- Schenk, A., & Oldman, O. (2022). Value added tax: A comparative approach in theory and practice. Brill.
- Yesdauletova, A. M. (2024). The Northern Ireland Protocol and the Windsor Framework…. LN Gumilyov Eurasian National University.
- Oxford Analytica. (2023). Windsor deal eases internal UK trade friction greatly. Emerald Expert Briefings.