From 1 July 2021, new VAT rules will come into effect for goods arriving into Ireland from non-European Union (EU) countries.
From 1 July 2021, the current VAT exemption for imported goods with a value of €22 or less will end. From that date all goods arriving into Ireland from non-EU countries, regardless of their value, will be subject to VAT. The applicable VAT rate will be the relevant rate that would apply if the goods were purchased in Ireland. Consumers also need to be aware that the new VAT rules will apply to goods purchased from a non-EU country in advance of 1 July 2021 that subsequently arrive in Ireland for delivery on or after that date.
These new VAT rules, which will apply in all EU Member States, ensure that goods imported from outside the EU no longer have a preferential VAT treatment compared to goods purchased from within the EU, including from Irish retailers.
Ms Maureen Dalton, Principal Officer in Revenue’s Customs Division, emphasised that consumers need to be aware of the additional charges these changes will bring when buying goods online:
Ms Dalton reminded shoppers to be aware that these changes may mean that additional charges can apply once the purchased goods arrive in Ireland for delivery:
Further information, including a specific working example on the impact the new VAT rules will have on goods purchased online from outside the EU, is available Buying goods from outside the European Union (EU) including the UK.