Distance sales of goods

Jan 03, 2021


B2C sales of goods from ROI to GB

The rules that apply for Business to Consumer (B2C) sales of goods will be impacted by Brexit.

From 1 January 2021, ROI companies that currently charge Irish VAT on B2C supplies of goods to GB consumers should not charge Irish VAT on these supplies. 

Currently the distance sales threshold for VAT registration for B2C sellers of goods from Ireland into the UK is £70,000.  The threshold will no longer apply from 1 January 2021. 

Under new rules, Irish sellers will be liable to charge UK VAT on goods shipped from Ireland to consumers in GB in consignments of £135 or less. 

For consignments with a value over £135, import VAT and potentially customs duty will be due. The Irish supplier will need to consider whether they arrange for payment of the UK VAT and custom duty or if their customers should be responsible for the payment of any customs duty and VAT arising in the UK. 

B2C sales of goods from GB to ROI

For the distance selling of goods B2C from GB to ROI, those businesses will continue to have an obligation to register and pay Irish VAT on their supplies to Irish customers. Those companies will also need to complete the necessary import declaration in respect of goods imported into Ireland.

B2C sales of goods from ROI to NI

For B2C sales from ROI into NI, the distance sale rules will remain the same (until the EU rules change on 1 July 2021).