Paying VAT on goods from EU to Northern Ireland
There are special procedures for moving goods in and out of Northern Ireland. Under the Northern Ireland Protocol, all Northern Ireland businesses continue to have access to the whole UK market.
There is specific guidance published by HMRC that should be followed for goods that are received into Northern Ireland from a supplier in the EU.
- If you are registered for VAT in the UK and receive goods in Northern Ireland from countries in the EU, you will normally account for the VAT through your VAT Return. You will need to account for the VAT at the same rate that you would have paid if you had bought them from a UK supplier. This VAT is known as acquisition VAT, and you can normally reclaim some or all of this if the acquisitions relate to VAT taxable supplies that you make.
- If you are not VAT registered and receive goods in Northern Ireland from countries in the EU, your supplier will charge VAT at the local rate in the EU country from which the goods are supplied. If you are not already registered for VAT in the UK and buy goods worth £90,000 (£85,000 prior to 1 April 2024) you may be required to register for VAT.
You may also be required to complete an Intrastat Supplementary Declaration if your acquisitions of goods from the EU exceed an annual amount. The delivery terms threshold for both arrivals and dispatches is currently £24 million.
Newsletter
With our newsletter, you automatically receive our latest news per e-mail and get access to the archive including advanced search options!
Latest news
- Time to renew tax credits
09/05/2024 - More...
HMRC is currently sending the annual tax credit renewal packs to the 730,000 tax credit claimants and is encouraging
- Act now to claim dormant funds
09/05/2024 - More...
The Ministry of Justice has published an urgent warning for anyone with unclaimed dormant funds held by the Courts Funds
- Check if HMRC contact is genuine
09/05/2024 - More...
HMRC’s published guidance titled ‘Check genuine HMRC contact that uses more than one communication method’ has been