Revenue reminds consumers of upcoming VAT rule changes for goods bought from non-EU countries

“Goods coming from non-EU countries are regarded as imports. This means the goods are subject to customs formalities and are liable to certain taxes and duties. Currently, if the cost of the goods you buy online, including transport, insurance and handling charges, is less than €22 you do not have to pay VAT. From 1 July 2021, VAT will be charged and collected on all goods, regardless of their value.

The rules around Customs Duty and Excise Duty related liabilities remain unchanged. This means that, in addition to paying VAT, if your goods cost more than €150, excluding transport, insurance and handling charges, you will also have to pay Customs Duty. If you buy alcohol or tobacco products online from outside the EU, then VAT, Customs Duty and Excise Duty are all payable, regardless of the value of your purchase.”

“If you shop online, you need to check whether the advertised price includes all tax and duty costs due before you make your decision to buy the goods concerned. If the supplier is operating a duty paid model, the total price paid for the goods at the time of purchase will generally include Irish VAT and any duties due meaning no further Revenue charges will arise on delivery. However, where this is not the case, the amount of VAT and any duties due will be calculated by Revenue based on the information provided on the customs declaration. This is normally completed by the postal service or parcel operator delivering the goods. The consumer must then pay any additional charges to the postal service or parcel operator before the goods are delivered.”