Overview for businesses in Ireland

When you sell goods to a VAT registered business in a different country, VAT is zero rated but the net value needs to be declared on the VAT return.

Revenue guide to exporting goods (opens in new tab).

1. Go to Sales, Sales Invoices, and select New Invoice.
2. In the Customer field, select your overseas customer from the list, or type the customer name. If the customer is not a saved contact, select Add a customer to create a record for them.
    TIP: Make sure each customer 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. Enter a Description. The VAT rate will be zero rated and cannot be edited.
   Repeat on a new line for as many items as you need to add to your invoice.
5. Select Save.

The VAT return

Sales to Great Britain and the rest of the world

The VAT on sales is zero rated so there is no VAT value recorded on the return.

Sales to Northern Ireland and the EU

Sales are reported in box E1 - Value of goods sent to other EU countries.

• Return to invoicing overseas from Ireland