UK Publishes Guidance on VAT on Goods Moving from Ireland After Brexit

Posted by Matt Schmitt on 4/4/19 5:00 PM

On March 29, 2019, the government of the United Kingdom (UK) published guidance for the Value-Added Tax (VAT) on imported goods moving from Ireland to Northern Ireland in the event that the UK leaves the European Union (EU) without an agreement.

The guidance covers goods that either end their journey in Northern Ireland, or move through Northern Ireland on the way to Great Britain. According to the guidance, importers who have already registered for VAT may account for import VAT on their normal periodic VAT return. Importers who have not registered for VAT will need to sign up for the UK’s HM Revenue and Customs (HMRC) new online service.

Importers will need:

  • “Receipts for goods”;

  • “Records of transport costs directly associated with bringing the goods into Northern Ireland”;

  • “Records of any excise goods (alcohol, tobacco and certain types of fuel).”


The guidance may be found here:

Topics: EU, UK, Brexit, VAT, Ireland