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Ireland calls for Brexit import VAT deferment

  • EU VAT
  • 12 January 2019 | Richard Asquith

Ireland calls for Brexit import VAT deferment

An Irish accountancy body group has proposed introducing an import deferment scheme ahead of the UK’s potential no-deal Brexit on 29 March 2019.

At present, goods shipped from the UK to Ireland are exempted from customs duties and import VAT since the UK is part of the EU Customs Union and VAT regimes. However, in the case of the default no-deal Brexit, any goods moving from the UK to Ireland would be subject to both taxes – as with any UK exports to the remaining EU 27 states.

The Irish Consultative Committee of Accountancy Bodies has raised concerns on the resulting costs for Irish imports from the UK. The UK is Ireland’s largest trading partner with over €30 billion in annual trade. 19 other EU27 states have such postponement schemes which delays the declaring of the import VAT until the Irish importer’s next VAT return date, and reporting under the reverse charge mechanism. This means no import VAT cash payment is required.

The UK government has already committed to introducing a UK import accounting postponement scheme for imports in the event of a no-deal Brexit.


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VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He is part of the European leadership team which this year won International Tax Review's Tax Technology Firm of the Year. Richard qualified as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.
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