VAT on exports

thefizz

I'm an online business and vat registered in Ireland. I make a small amount of sales to ordinary non-vat registered customers in EU countries, the UK and USA. I'm trying to find out if vat should be charged or not to each of the three regions.

Up until now I have charged the standard 23% rate to my EU customers and 0% to the USA. I don't think any of the rules have changed in this regard?

For selling to the UK, I registered for my EORI number but understand I must also register for UK vat and make UK vat returns. This seems like too much trouble than its worth for the few sales I have. Is there any option to charge 0% (like I do to the USA) and let the UK customer pay their own vat on receipt of the goods?

Citrus_8

https://www.boards.ie/discussion/2058210943/vat-on-exports

If you don't do much sales and not reaching the threshold, you can stay UK VAT unregistered, do 0% for customers and leave them to pay UK VAT when it's imported. For customers convenience, you can register for UK VAT, but better think what's best for your business.

thefizz

https://www.boards.ie/discussion/comment/117953709#Comment_117953709

Thanks, I'd happily just charge 0% and let the customer pay vat at their end but I rang Revenue today and they didn't seem to know if this was allowed. It's imposible to speak to anyone that knows what they are talking about in there.

Citrus_8

https://www.boards.ie/discussion/comment/117955109#Comment_117955109

VAT is a complicated topic, and advises about it aren't cheap. However, I don't see the reason why you can't simply not charge VAT for exports out of the Customs Union. Normally it's advised not apply VAT in such cases. I see no difference in regards to VAT when exporting to USA or the UK from ROI. In both instances both countries aren't in the same CU, meaning, your goods are leaving the trading market. When the UK was in the EU (same Customs Union as ROI), that was the same trading market. For me it seems quite straight forward.