Vat Information

The Question of Vat for our customers

Exports on behalf of  purchasers (based in the EU)

Goods exported by carriers acting on behalf of purchasers established in Ireland do not qualify for
zero-rating of Vat on either products or Postage.

Exports on behalf of purchasers (based outside the EU)
Goods exported outside the EU by or on behalf of the purchaser who is established outside the State qualify for zero-rating. ( So this is good news for our Customers based in the States,Australia,Canada and further afield)

Goods dispatched to an Irish address by and International customer is liable for Vat, as the product is not being exported out of the Country.


Evidence of export of goods
The following will be regarded as evidence that goods have left the EU:

  • In the case of goods exported by the supplier, i.e. where the supplier uses his or her own vehicles to transport goods outside the EU and ownership is transferred to the purchaser there, the third copy of the export declaration form (SAD) certified by Customs will normally suffice,
  • In the case of goods exported by sea by a carrier acting on behalf of a supplier, the supplier should ensure that he or she obtains from the shipping company a copy bill of lading or certificate of shipment or shipping advice, as appropriate,
  • In the case of goods exported by air by a carrier acting on behalf of a supplier, the supplier should ensure that he or she obtains from the airline concerned a signed copy of the waybill, with flight details added,
  • In the case of goods exported by post the supplier should obtain certificates of posting from the post office of dispatch. If it is a trader’s practice to use a post book the trader should have it properly stamped by the post office of dispatch. In all cases the full name and full address of the consignee must be clearly shown.


For further reading please refer to the flowing link supplied by the Revenue
www.revenue.ie/en/tax/vat/leaflets/vatguide_2008.pdf