EU VAT reporting obligations

Jan 03, 2021

VAT reporting obligations currently apply to trade between EU Member States. After the transition period ends, these obligations will no longer apply to trade with GB. Under the Protocol, transactions in goods between NI and EU businesses and consumers will continue as they do today. The same processes and reporting requirements will apply.   

For example in ROI, you will not have to report the following information for trade with GB

  • Details of supplies in goods and services to VAT registered businesses in GB on a VIES return
  • Details of sales to or purchases from GB on Intrastat returns.

For example in ROI, you will have to report the following information for trade with NI:

  • Details of supplies of goods (but not services) made to VAT registered businesses in NI on a VIES return
  • Sales of goods to NI and purchases of goods from NI on Intrastat returns.

Guidance can be found on Revenue.ie

NI businesses will also have to follow the same rules as ROI.