Do I Charge VAT on Services to Ireland? UK Supplier Guide After Brexit

Last updated: October 2026.

This guide is for UK businesses that sell services to customers in the Republic of Ireland. It covers the business-to-business rule, the consumer rule, what to put on the invoice, how to fill in the UK VAT return, and the cases where the general rule does not apply. It follows HMRC's VAT Notice 741A: place of supply of services.

Do I charge UK VAT on services to a business in Ireland?

No. The general business-to-business rule is that the supply is made where the customer belongs. If your customer is an Irish business, your service is supplied in Ireland. That makes it outside the scope of UK VAT, so you charge no UK VAT. The Irish customer deals with any Irish VAT on their own return.

Three points about this:

• It is outside the scope of UK VAT, which is different from zero-rated. Zero-rated means UK VAT applies at 0%. Outside the scope means UK VAT does not apply at all.
• Ireland gets no special treatment. HMRC's notice sets no separate rule for Ireland or the EU: the same general rules apply to every country. The Northern Ireland Protocol only applies to goods, so services to Ireland are treated like services to any other country.
• It applies whether you are a sole trader or a limited company, and whether or not you are VAT registered. If you are not registered, you charge no VAT anyway.

Do I charge UK VAT on services to a consumer in Ireland?

Usually yes. For services to private customers (business-to-consumer), the place of supply is where the supplier belongs, regardless of where the customer is. You belong in the UK, so UK VAT applies at the normal rate for your service. You charge it as you would a UK customer.

Some services have special rules. Selling digital services to Irish consumers can create obligations in Ireland, and the UK's old VAT MOSS service no longer applies to sales made after the Brexit transition period ended on 31 December 2020. If you sell digital services to Irish consumers, check Revenue's guidance before you start.

How do I know my Irish customer is a business?

You need evidence. HMRC's rule is that customers who give you a VAT number are presumed to be in business, unless you have information suggesting the service is wholly for private use. For EU customers, HMRC says the VAT registration number is the best evidence. If you have no clear evidence of business activity, treat the supply as a sale to a consumer.

In practice:

1. Ask every new Irish customer for their VAT number before you invoice.
2. Check the number is valid. The EU's VIES service checks Irish VAT numbers.
3. Save a screenshot or record of the check with the customer file.
4. If the customer is a business with no VAT number (for example, a charity or a company below the Irish threshold), HMRC accepts other evidence such as a certificate from the tax authority. Ask your accountant what to keep.

A customer that has both business and non-business activities counts as a business for this rule if their VAT number shows business activity.

What should I put on the invoice?

Make it obvious that you have charged no UK VAT and why. A clear invoice includes:

• your name, address and UK VAT number (if registered)
• the customer's name and address in Ireland
• the customer's Irish VAT number
• a description of the service and the price
• the VAT charged: 0.00, with a plain statement of why

Wording such as the following works:

No UK VAT charged. Outside the scope of UK VAT: business-to-business service supplied to a customer in Ireland. Customer to account for any VAT due in Ireland. Customer VAT number: IE0000000A.

HMRC's notice does not set out one required form of words that I can point you to, so write it so a Revenue or HMRC officer reading it cold would understand it. Do not label the sale "zero-rated", because it is not. Keep the invoice for the standard period in our record keeping guide.

Where does the sale go on my UK VAT return?

If you are VAT registered, the sale goes in Box 6. HMRC's guide to filling in the return says Box 6 is the total value of all your business sales and other specific outputs excluding VAT, and it includes supplies that are outside the scope of UK VAT, as described in Notice 741A.

Box 7 is relevant to the reverse charge, but that works the other way: it covers services you buy from abroad, not services you sell abroad.

Do sales to Ireland count towards the VAT registration threshold?

The UK threshold is £90,000 of taxable turnover. HMRC's registration page says taxable turnover is the total value of everything you sell that is not VAT exempt or out of scope, which suggests outside-scope sales to Ireland are not counted. If you are close to the threshold and a large share of your sales go overseas, ask HMRC or your accountant how they treat your sales before you rely on that. Our guide to registering for VAT covers the thresholds.

When does the general rule not apply?

The rule above is the default. HMRC's notice sets out exceptions for specific types of service. One that catches UK businesses is land-related services: if your service relates to land or property in Ireland, the place of supply can be where the land is, and HMRC says you may be liable to register for VAT in that member state. Examples include surveying, architecture or property management for an Irish building.

Other specific services have their own place of supply rules. Check Notice 741A for your type of service before you apply the general rule.

What about selling goods to Ireland?

This guide covers services only. Goods follow different rules, including customs and import VAT. Do not use the services rules for physical goods.

What about buying services from Ireland?

If you are a UK VAT-registered business buying services from an Irish business, you normally account for the VAT yourself under the reverse charge. HMRC says the reverse charge is not an optional adjustment, and you must apply it even if the supplier issues a VAT invoice with a UK registration. You show the VAT in Box 1 as output tax and reclaim it in Box 4 if it is recoverable, and show the value in Boxes 6 and 7. See the VAT return guide.

If you also have an Irish VAT registration, our guide to VAT registration in Ireland covers the thresholds and returns on the Irish side.

A worked example

You are a UK limited company that designs websites. You invoice an Irish marketing agency, a VAT-registered business, £5,000 for a project.

1. The agency is a business, so the place of supply is Ireland.
2. You charge no UK VAT. The invoice total is £5,000.
3. The invoice shows the agency's Irish VAT number and the "outside the scope of UK VAT" wording.
4. On your UK VAT return, you add £5,000 to Box 6 and nothing to Box 1.
5. The agency deals with any Irish VAT on its own return.

If the customer were an individual in Dublin who wanted a personal website, the place of supply would be the UK. You would charge UK VAT at 20% and the total would be £6,000, as it would for a UK customer.

How AccountsOS helps

Finn reads each invoice, notes the customer's country and VAT number, and flags a sale where the customer's VAT number is missing so you do not issue the wrong invoice. When you file, the sale lands in Box 6 and not Box 1.

Frequently Asked Questions

Do I charge VAT on services to Ireland?

Not if your Irish customer is a business. The place of supply is Ireland, so the sale is outside the scope of UK VAT. If your customer is a private individual, you normally charge UK VAT.

Do I charge VAT to an Irish business after Brexit?

No UK VAT is charged on a business-to-business service. HMRC's rules treat Ireland like any other country, with no special Ireland rule for services.

What do I put on an invoice for a service to an Irish business?

Show the customer's name and Irish VAT number, charge 0.00 VAT, and state that the sale is outside the scope of UK VAT because it is a business-to-business service to a customer in Ireland.

Is a service to Ireland zero-rated?

No. It is outside the scope of UK VAT, which is different from zero-rated. Zero-rated sales are still within the scope of UK VAT, at a 0% rate.

Which box on my VAT return does a sale to Ireland go in?

Box 6, the total value of sales. HMRC says Box 6 includes supplies that are outside the scope of UK VAT.

Do I need a VAT number from my Irish customer?

Yes, get one. It is the best evidence that the customer is a business, and HMRC presumes a customer who gives you a VAT number is in business unless you have information that the service is wholly private.

What if my service relates to property in Ireland?

Land-related services can have a different place of supply, and HMRC says you may be liable to register for VAT in the member state where the land is. Check Notice 741A before invoicing.

Is Northern Ireland treated the same as the Republic of Ireland?

No. Northern Ireland is part of the UK. This guide is about the Republic of Ireland. The Northern Ireland Protocol only applies to goods.

Sources

• GOV.UK: VAT place of supply of services, Notice 741A
• GOV.UK: How to fill in and submit your VAT Return, Notice 700/12
• GOV.UK: VAT registration, when to register

This guide is general information, not tax advice. Check your own position with an accountant or HMRC.