Overview for businesses in Ireland

When you purchase goods from a VAT registered business in Northern Ireland or the EU, import VAT is not charged but you still need to declare it on your VAT return. This is done using reverse charge VAT.

We apply the reverse charge automatically, so you can be sure the VAT is recorded correctly on your VAT return. To help us work out where reverse charge needs to be used, check that you have selected:

• The correct country on your supplier record details and a VAT registration number where applicable
• The Goods (and related services) indicator on each item line on your purchase invoice

Revenue guide to importing goods (opens in new tab)

1. Go to Purchases, Purchase Invoices, and select New Invoice.
2. In the Supplier field, select your overseas supplier from the list, or type the supplier name.
   If the supplier is not a saved contact, select Add a supplier to create a record for them.
    TIP: Make sure each supplier has the correct country set on their address and a VAT registration number where applicable. 
3. On the first invoice line, select a product from the list, or start typing its name to find it. If the product is not a saved item, enter a description for the item or select Create item to create a record for it.
4. In EU Goods/Services select Goods (and related services).
5. Select the VAT rate that you would apply if the purchase was made in Ireland. The VAT amount is automatically set to zero but is still recorded on the VAT return.
   Repeat steps 3 to 5 on a new line for as many items as you need to add to your invoice.
6. Select Save.

The VAT return

The net value is recorded in box E2 - value of goods received from other EU countries.

Return to invoicing overseas from Ireland