VAT Implications of Services - Ireland, Northern Ireland and GB
The Northern Ireland Protocol states that UK VAT rules related to transactions in services will apply across the UK, to include Northern Ireland. This article summarises the VAT implications on service between Ireland, Northern Ireland, GB and ROW.
Contents
Trade between Northern Ireland and GB
Trade between Ireland and GB
Trade between Ireland / Northern Ireland and the rest of the world (non-EU)
| Trade between Northern Ireland and GB |
|
Business to Business
Services treated as a domestic supply of services. UK VAT applied.
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Business to Consumer
Services treated as a domestic supply of services. UK VAT applied.
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| Trade between Ireland and GB |
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Business to Business: Place of supply is where the customer belongs.
Where services are provided to an EU business from GB, the EU business should self-account
for VAT. Similarly, where services are provided to a GB business from the EU, the GB business
should self-account for VAT. It is essential to consider the rules of individual EU member
states.
Again, we would stress that these rules apply to general rule services. As outlined above,
specific services often attract specific VAT rules.
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Business to Consumer: Place of supply is where the supplier belongs.
As a general rule, services provided to private customers will continue to be subject to VAT in
the place where the supplier belongs, i.e., suppliers based in Ireland will apply Irish VAT to
private consumers based in GB and GB suppliers will apply UK VAT to private consumers
based in Ireland.
There are a number of exceptions, for example, the rules around the supply of professional / technical / financial services and the supply of digital services, as detailed further above.
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| Trade between Ireland / Northern Ireland and Rest of World (Non-EU) |
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Business to Business: Place of supply is where the customer belongs.
The service will fall outside the scope of UK / Ireland VAT. The NI / Irish business needs to
consider the local VAT rules in the jurisdiction where the supply is being made.
|
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Business to Consumer: Place of supply is where the supplier belongs.
VAT treatment will depend on the nature of the services being provided. There are a number
of general rule services which, when supplied to private consumers in Rest of World, will be
deemed to be outside the scope of UK / Ireland VAT. If this is the case local VAT rules need to
be considered. This could require VAT registration in the country in which the services are
supplied.
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Note: Professional VAT advice should be sought if traders are unsure as to the appropriate VAT treatment of the supply of specific services.
For VAT on Services between Ireland and Northern Ireland please see VAT implications of cross-border trade of services
Further information
GOV.UK: Guidance on Place of supply of services (VAT Notice 741A)
Revenue.ie: Guidance on VAT on services
Article Published by the InterTradeIreland Trade Hub Team: July 2025
