Frequently asked questions · Buying and selling across borders

Is Ireland part of the EU for VAT?

Yes. Ireland is a member state, so a purchase there is not an import.

Yes. Ireland is a member state of the European Union and part of the customs union. A piece you buy in Dublin or Cork therefore does not come in as an import: no customs declaration, no import duties and no import VAT. You follow the same route as on a purchase in the Netherlands or France.

The confusion comes from Brexit. The United Kingdom has been a third country since 1 January 2021, but Ireland never left with it. Irish suppliers have a VAT number that starts with IE.

The question is then the same as inside the EU: does your supplier apply his margin scheme, or does he reverse-charge the VAT to you? Northern Ireland is a separate case: it is part of the UK, but for goods it still counts as European.

Where this comes from

Source: Treaty on European Union, article 52(1), which names Ireland as a member state · directive 2006/112/EC, article 5, for the territory of VAT. Read on 7 October 2026.

This is an explanation, not tax or legal advice. Put your own situation to your accountant.

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Also worth knowing

Does the Brexit rule apply to Northern Ireland too?

No. For Great Britain a purchase has been an import since Brexit, but goods from Northern Ireland still count as intra-Community for VAT. Suppliers there have, for goods, a VAT number that starts with XI — that prefix is the fastest way to tell the two apart.

Read the full answer

Is a purchase in the United Kingdom an import?

Yes, it is an import. Since 1 January 2021 the United Kingdom is a third country for VAT purposes. Goods coming from the UK into Belgium are therefore no longer an intra-Community acquisition but an import, with a customs declaration and Belgian import VAT.

Read the full answer

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