VATLive > Blog > EU VAT > UK Northern Ireland Brexit import VAT regime

UK Northern Ireland Brexit import VAT reporting

  • Mar 29, 2019 | Richard Asquith

The UK’s HMRC has announced today a new quarterly import VAT declaration service to be launched in the event of a no-deal Brexit. The measure will help towards preventing any VAT checks at the Northern Ireland and Ireland border, in line with the Belfast (Good Friday) agreement.

When the UK leaves the EU, UK import VAT will become due for the first time on any imports to the UK from the EU27 countries. This would require import checks and payments at the border – which could risk a ‘hard border’ at the Northern Ireland – Ireland land border.

To help eliminate this requirement, the UK is proposing a new no-deal import VAT reporting regime for businesses without a UK VAT number today. Businesses can register now with HMRC to file quarterly declarations of their imports, and the UK VAT due. This first declaration will be from 1 July 2019. Businesses do not have to start charging sales VAT.

This new regime will be effective from 12 April, 2019, the current no-deal Brexit date. This may be modified.

This measure is in addition to the planned relaxtion of customs inspections and tariff payments at the Northern Ireland border.

Businesses with a UK VAT registration can report the import VAT in their regular quarterly/monthly VAT return as normal.

Need help with your UK VAT compliance?

Researching UK VAT legislation is the first step to understanding your VAT compliance needs. Avalara has a range of solutions that can help your business depending on where and how you trade. 

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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 can be contacted at: He is part of the European leadership team which won International Tax Review's 2019 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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