Republic of Ireland: providing services
Guidance for UK businesses on rules for selling services to Ireland.
Last updated 25 January 2024
The authoritative source for Irish market regulations is the Irish government. This guidance links to official Irish sources wherever possible.
General information
The UK government and the Government of Ireland have committed to maintaining the Common Travel Area (CTA).
Rights to work, study and access social security and public services will be preserved on a reciprocal basis for UK and Irish nationals in the other’s state.
What UK businesses and professionals need to know
UK businesses must comply with both UK and Irish rules.
You’ll need to follow rules for:
- cross-border trade
- establishing and structuring your business
- business travel and visa requirements
- recognition of UK professional qualifications
- data protection
The UK and Irish governments are committed to maintaining the CTA and protecting the associated reciprocal rights. As such, the arrangements described below are without prejudice to the rights available to individuals under the CTA.
Irish government preparations
The government of Ireland has with information on the CTA. Irish and British citizens may wish to review this document.
Cross-border trade
If you’re a UK business providing services in Ireland, you must follow Irish regulations including on:
- getting authorisations or licences to provide a service
- complying with specific local business regulations
The can help you to:
- find out about providing services in Ireland
- understand local regulations
- complete any relevant administrative procedures online
There are also non-governmental organisations that provide advice to UK businesses operating in Ireland, for example, the .
These organisations are not associated with the UK government, and their views are not representative of any government policies.
Investment
UK service providers and businesses no longer benefit from EU Treaty Freedoms and are subject to the national laws of each . Service providers and businesses need to consider if they face restrictions on their ability to own, manage or direct a company registered in an EEA state.
For information about setting up and running a business in Ireland, visit .
If you have doubts about your legal position, you should seek appropriate professional advice.
Trade reservations
To sell or provide services to customers in Ireland, you must follow local laws. If in doubt, you should get professional advice.
Reservations are part of the . They reserve the right of each party to keep or make new laws restricting investment, or the sale of services, in ways that would otherwise breach the rules in the agreement.
Check . This includes an interactive tool to find reservations that are already in place.
VAT on sales of digital services
To use the UK's VAT Mini One Stop Shop (MOSS) to declare sales of digital services to EU consumers, businesses need to register for MOSS in an EU member state.
Find out more about .
Recognition of professional qualifications
To check what you need to do in Ireland, read .
If you need to take action to secure the recognition of your professional qualification in Ireland, these sources can help you:
- , the information centre for the recognition of professional qualifications
- the
Under the Common Travel Area, the recognition of professional qualifications is an essential facilitator of the right to work, so both the UK and Irish governments have made a commitment to ensure that appropriate arrangements for recognition are in place in the UK and Ireland.
Check further guidance for .
UK statutory auditors working in Ireland
For UK statutory auditors, the Irish competent authority, the should be able to provide further information.
UK lawyers working in Ireland
If you’re a UK-qualified lawyer working in Ireland, using either an Irish or UK professional title, you should contact the local Bar association in the region in which you are working or the or the for specific advice.
Business travel and entry requirements
See the latest information on .
Legal professionals
If you’re a UK legal professional who has investments in law firms in Ireland, contact the for further information.
Also see the .
Mobility
Common Travel Area
The UK and Irish governments have committed to maintaining the Common Travel Area (CTA). CTA arrangements mean full protection and maintenance of the status quo for all journeys for individuals between the UK and Ireland.
Rights to work, study and access social security and public services are preserved on a reciprocal basis for UK and Irish nationals in the other’s state.
Find out more about the .
The CTA does not extend to individuals who are a British overseas territories citizen, British overseas citizen, British national (overseas) or other type of British citizen or national, and these may be subject to further restrictions.
Find out more about .
You can find out more on the website.
Find out more about .
Data transfer and GDPR
On 28 June 2021, the EU formally adopted ‘adequacy decisions’ for the UK, delivered through:
‘Adequacy decisions’ allow for the ongoing free flow of personal data from the EU/EEA to the UK.
Read guidance on .