LEW Distance Selling to the UK - new rules

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Friday 5th March
10.00am to 10.45am
Enterprise Week

This session with Rose Tierney from TT Customs, will give an overview of the distance selling rules applicable to the Business to Consumer (B2C) sales of goods to the UK.

This event is no longer available

Under new rules, Irish retailers/sellers will be liable to charge UK VAT at the appropriate rate on goods shipped from Ireland to consumers in GB in consignments of £135 or less.  For consignments with a value over £135, import VAT and potentially customs duty will be due and the Irish supplier will therefore need to consider whether they arrange for payment of the UK VAT and custom duty or if their customers should be responsible for the payment of any customs duty and VAT arising in the UK. 

The new rules will also place VAT collection obligations on electronic platforms where they facilitate sales of goods into the UK in consignments of £135 or less.

 Businesses should also consider issues such as VAT on goods that are returned.

 The distance sale rules in respect of sales into Northern Ireland will remain the same (until the EU rules change on 1 July 2021).

 This short information and Q& A session will cover what options you have as a retailer selling products into the UK