VAT reporting obligations in 2021

Feb 23, 2021

Certain VAT reporting obligations currently apply to trade between EU Member States.  Following the end of the transition period, these obligations no longer apply to trade with Great Britain. Under the Protocol, transactions in goods between NI and EU businesses and consumers continue as they have done before Brexit. The same processes and reporting requirements will apply.   

For trade between Ireland and Northern Ireland, the following will have to be reported:

  • details of supplies of goods (but not services) made to VAT-registered businesses on a
  • sales of goods and purchases of goods on Intrastat returns.

In Ireland, you will not have to report the following information for trade with Great Britain: 

  • 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.

Guidance can be found on the Brexit and VAT changes page on Revenue.ie.