VAT on imports and exports
Updated: July 2026
VAT does not stop at the till. Goods coming into Ireland from outside the EU carry import VAT, exports leave at 0%, and services crossing borders often shift the VAT job from the supplier to the customer. The rates are the same ones you use every day in our Irish VAT calculator; what changes is who accounts for the tax and when.
Imports and postponed accounting
Import VAT is charged on the customs value of the goods: the price paid plus transport, insurance and any customs duty. At the standard rate that can be a painful cash outlay at the port. Postponed accounting fixes the cash flow problem: instead of paying at import, a registered trader declares the import VAT in the PA1 box of the same VAT3 return where they reclaim it. For a fully deductible business the two entries cancel and no money moves.
Exports
Exports of goods to countries outside the EU are zero-rated. You charge 0% but keep full recovery of the VAT on your own costs, which is the point of the zero rate: Irish exporters do not carry Irish VAT into foreign markets. Keep proof of export, because the 0% rate stands or falls on the evidence that the goods actually left.
Intra-EU trade
Sales of goods to VAT-registered customers in other EU states are zero-rated when you quote the customer's VAT number and the goods move between states; the customer self-accounts at their end. You report these supplies on your VIES statement. Buying from the EU works in mirror image: you self-account for Irish VAT on the acquisition. Only businesses with intra-EU status under two-tier registration appear on VIES, so pick the right tier when registering.
Cross-border services and the reverse charge
For most B2B services the place of supply is where the customer is, and the customer accounts for the VAT under the reverse charge: they enter it as output VAT and, if entitled, reclaim it as input VAT on the same return. If you have significant export turnover, look at Section 56B authorisation, which lets qualifying exporters receive most supplies at 0% instead of reclaiming VAT month after month.
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Common questions
What is postponed accounting for import VAT?
Postponed accounting lets a VAT-registered Irish trader declare import VAT on the VAT3 return instead of paying it at the point of import. The import VAT and the matching reclaim appear on the same return, so a fully deductible business pays nothing up front.
Do I charge VAT on exports from Ireland?
Exports of goods outside the EU are zero-rated: you charge 0% and still reclaim the VAT on your own costs. You must keep evidence of export. Supplies to VAT-registered businesses in other EU states can also be zero-rated when the conditions are met.
What is the reverse charge on services?
For most business-to-business services supplied across borders, the customer rather than the supplier accounts for the VAT in their own country, declaring it as output VAT and reclaiming it as input VAT on the same return where entitled.