Indirect tax – VAT & Customs / All

With the UK’s departure from the EU under the terms of the Withdrawal Agreement on 31 January 2020, Brexit has now moved to the Transition phase.

This article discusses the key VAT and Customs elements of the Protocol on Northern Ireland in the Withdrawal Agreement.

Whilst a so called ‘flextension’ has been adopted by the EU until 31 Jan 2020 to allow further time for the ratification of the Withdrawal Agreement Bill (WAB), as with all things Brexit, significant uncertainty remains.

Goods imported from the UK into Ireland will become subject to customs controls and frontier checks.

Goods exported from Ireland to the UK will become subject to customs controls and frontier checks.

Are you prepared?

A number of European Union (EU) wide changes to the Value Added Tax (VAT) rules applying to business-to-business (B2B) intra-EU

Irish VAT Updates eBrief 48/19 contains links to several new chapters of Revenue’s Tax and Duty Manual (“TDM”) concerning VAT.

Making Tax Digital (“MTD”) is being introduced from 1 April 2019 in the United Kingdom (UK). The aim of MTD