What VAT do I need to charge as a pop-up shop in Dublin?

Question posted by Michelle F, on behalf of UKTI London in SE1

We are planning to export some goods to Dublin for sale in a pop-up shop (Food and drink). What is the VAT implication in this?

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Liz Maher, on behalf of Centurion VAT Specialists Ltd in NP18.

Hi Michelle,
I am making the assumption that it is the same business opening up the pop up shop as it is sending the goods over to Ireland.

If this is the case the first issue to recognise is that by opening an outlet in Ireland the business will be creating a "place of supply" in the country and this could well trigger a VAT registration in Ireland with VAT accounting due on the sales there. If you establish the Irish VAT situation that will then clarify how the movement of goods from the UK would be dealt with.

Regards, Liz

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HMRC Advisor, on behalf of HM Revenue & Customs in G67.

Section 15 of VAT Notice 725: the single market explains the VAT treatment for certain movements of goods within the EC. This section gives information about Call-off stocks (Paragraph 15.2), Consignment stocks (Paragraph 15.3), Excise goods, such as alcohol (Paragraph 15.4) and Goods supplied on sale or return, or similar terms (Paragraph 15.6).

When transferring your own goods from one Member State to another within the same legal entity, for example between branches of the same company, this is deemed to be a supply of goods for VAT purposes and is liable to VAT in the same way as other intra-EC supplies of goods described in the notice. The supply may be zero-rated subject to the conditions in paragraph 4.3.

You will normally be liable to account for acquisition VAT in the Member State to which the goods are transferred.

You may also need to be registered for VAT in the Member State to which the goods were dispatched in order to meet your obligations to account for acquisition tax and also to account for VAT if you subsequently supply the goods there. You will also be able to use that VAT registration number to support zero-rating of the deemed supply in the UK (see paragraph 4.3).

If you are not registered for VAT in the Member State to which you transfer your own goods, you should treat the supply as a domestic supply (see paragraph 6.1). You must account for VAT on the transfer at the appropriate UK rate.


HM Revenue & Customs

Customs International Trade & Excise


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