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Paying VAT on goods from EU to Northern Ireland

11 April 2024

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.

Special procedures guide the transport of goods to and from Northern Ireland. The Northern Ireland Protocol opens the entire UK market to all Northern Irish businesses.

For goods entering Northern Ireland from an EU supplier, the HMRC offers guidance.

  • If you hold a UK VAT registration and receive goods from EU countries in Northern Ireland, you handle the VAT through your VAT Return. You apply the VAT as if you had made the purchase from a UK supplier. We refer to this VAT as acquisition VAT. If the acquisitions connect to VAT taxable supplies you make, you can usually reclaim some or all of this VAT.
  • If you don’t hold a VAT registration and receive goods from EU countries in Northern Ireland, the supplier applies VAT at the local rate in the EU country. If you purchase goods valued at £90,000 (£85,000 before 1 April 2024) and you’re not already registered for VAT in the UK, you may need to register for VAT.

If your EU goods acquisitions exceed a certain annual amount, you may need to complete an Intrastat Supplementary Declaration. The current threshold for both arrivals and dispatches is £24 million.

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Source: HM Revenue & Customs Tue, 09 Apr 2024 00:00:00 +0100

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