In a welcome but not unexpected update, the Irish Tax Authorities have published updated guidance clarifying that the Importer (i.e. the consignee) is obliged to account for Postponed Accounting and not the importer’s representative. This update is published under Revenue eBrief No. 109/22, updating Tax and Duty Manual VAT – Postponed Accounting.
Importers of goods from outside the EU into Ireland that are accountable for Customs and VAT (for example where importing goods under Delivered Duty Paid terms of business), should ensure that Customs Declarations are being completed and submitted correctly on their behalf, ensuring that they are being declared as the Importer/consignee and the election for Postponed Accounting is made.
Source
Latest Posts in "Ireland"
- Finance Bill 2025: 9% VAT Rate Extended for Apartment Sales and Construction Services in Ireland
- Irish Revenue Clarifies VAT Group Eligibility: Only Irish Establishments Included, Effective by 2026
- Irish VAT Grouping Rules 2025: Key Changes, EU Alignment, and Impact on Cross-Border Businesses
- Ireland Introduces Variable Direct Debit for VAT Payments, Replacing Fixed Direct Debit from August 2025
- Irish Revenue Restricts VAT Groups to Irish Establishments Only: Key Changes Effective November 2025
