VAT Ireland

I have a customer who is in southern Ireland and has provided me with a VAT number, do I still charge 20% Vat on goods so they then can claim it back?

Hi,

It does depend where you are sending the goods from. If you are based in Northern Ireland and you dispatch goods to a VAT registered business in Southern Ireland then it should be a zero rated sale if you have their Southern Irish VAT number and evidence of the goods moving there.

Please see the guidance below:

Zero-rated supplies to VAT-registered customers in an EU member state

If you are in Wales, England or Scotland and send goods to Southern Ireland then this will be a zero rated export and you will not need the customer's VAT number.

Please see below:

Conditions and time limits for zero rating

Thank you.