united-kingdom tax-law ireland customs-law import
Is there a way to avoid double-VAT when delivering from UK to Ireland?
<p>For non-business customers, I'm wondering there is a way to avoid being double-vatted on products purchased from the UK and imported from UK to Ireland?</p>
<p>An example would be if I ordered a €500 laptop from a UK business. This business adds 20% UK VAT, bringing the total to €600. I am now required to pay 23% Irish VAT upon delivery, bringing the total to €738. (These are just rough calculations and there may also be customs duties which I have not included).</p>
<p><a href="https://www.revenue.ie/en/customs/businesses/brexit/info-businesses/vat-gb-after-transition/reclaiming-vat-incurred-in-great-britain.aspx" rel="nofollow noreferrer">This is the only information page I could find on this topic</a>.</p>
<blockquote>
<p>The Electronic VAT Refund (EVR) System is no longer available to claim:</p>
<ul>
<li>VAT incurred in Great Britain (GB) by Irish traders</li>
</ul>
</blockquote>
<blockquote>
<p>If you have suffered VAT in GB you can request a refund of that VAT. This request must be made directly to Her Majesty's Revenue and Customs (HMRC)</p>
</blockquote>
<p>Does the quoted information mean it is possible to get a VAT refund, and if so, is it practical?</p>

<p>From 1 January 2021, <a href="https://www.gov.uk/government/publications/accounting-for-vat-on-goods-moving-between-great-britain-and-northern-ireland-from-1-january-2021/goods-moved-between-great-britain-and-the-eu-from-1-january-2021#sending-goods-from-great-britain-to-the-eu" rel="nofollow noreferrer">goods sent from Great Britain to the EU are treated as exports</a>, which are <a href="https://www.gov.uk/guidance/vat-on-goods-exported-from-the-uk-notice-703#the-basics" rel="nofollow noreferrer">subject to 0% VAT</a>:</p>
<blockquote>
<p>VAT is a tax levied on goods and services consumed in the UK. When goods are exported they are ‘consumed’ outside the UK and to impose VAT on such goods would be contrary to the purpose of the tax. Therefore, the supply of exported goods is zero-rated provided the conditions in this notice are met.</p>
</blockquote>
<p>(Businesses in Northern Ireland remain <a href="https://www.gov.uk/guidance/vat-on-movements-of-goods-between-northern-ireland-and-the-eu#section2" rel="nofollow noreferrer">subject to the EU VAT rules</a> and their customers in Ireland can <a href="https://www.revenue.ie/en/customs/businesses/brexit/info-businesses/vat-gb-after-transition/reclaiming-vat-incurred-in-great-britain.aspx" rel="nofollow noreferrer">still use the EVR system</a>.)</p>
<p>If a supplier in Great Britain incorrectly charges VAT on goods exported to Ireland, the supplier should refund the VAT to the customer, and claim its own refund from HMRC under the <a href="https://www.gov.uk/guidance/how-to-correct-vat-errors-and-make-adjustments-or-claims-vat-notice-70045#unjust-enrichment" rel="nofollow noreferrer">reimbursement scheme</a>.</p>
