Directive

Article 143 [Exemption - final importation of goods]

Article 144 [Exemption - services relating to importation of goods]

Value Added Tax Consolidation Act 2010 Schedule 2 paragraph 2

Imports

Schedule 2 paragraph 2 zero-rates certain importations of goods and related transport services.

  • Goods that are consigned to another Member State at the time of importation into Ireland are zero-rated, subject to any regulations.
  • Transport services relating to an importation are zero-rated where their value is already included in the taxable amount of the imported goods.
  • Goods imported under the Import One Stop Shop (IOSS) scheme are zero-rated where the supplier's or intermediary's IOSS identification number is provided at importation.
  • The IOSS zero-rating was introduced by the European Union (Value-Added Tax) Regulations 2021.

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