VAT on accounting services

Jan 03, 2021

After the transition period ends, NI will continue to follow UK VAT rules for services. 

Business to Business (B2B)

The VAT treatment on the supply of most B2B services between the UK (including NI) and Ireland and other countries will broadly remain the same from 1 January 2021. For B2B, the place of supply is the place where the business receiving the services is established. See Revenue guidance and HMRC guidance.

Business to Customer (B2C)

From 1 January 2021, Irish VAT should not arise on the supply of certain services such as accounting legal, and consultancy work to non-business customers in GB or NI. 

If a UK business supplies accounting services to non-business consumers outside of the UK, the services are supplied where the customer belongs and are therefore outside the scope of UK VAT. See gov.uk for more information.