VAT—Northern Ireland—buying goods in the EU [Archived]
Produced in partnership with John Fuszard of Sagars Accountants Ltd

The following Tax practice note produced in partnership with John Fuszard of Sagars Accountants Ltd provides comprehensive and up to date legal information covering:

  • VAT—Northern Ireland—buying goods in the EU [Archived]
  • Position from 1 January 2021
  • NI Acquisition tax
  • Transfers of own goods
  • Transfers that are not taxable supplies
  • Distance Selling
  • Calculation of NI Acquisition tax
  • Place of acquisition
  • Acquisition tax example
  • Belgian VAT treatment
  • More...

VAT—Northern Ireland—buying goods in the EU [Archived]

ARCHIVED: This Practice Note has been archived and is not maintained.

This Practice Note is concerned with VAT as it applies to the purchase of goods by businesses VAT-registered in Northern Ireland (NI) from businesses in the EU from 1 January 2021 (and as it applied to all VAT-registered businesses in the UK on and before 31 December 2020).

When a supply of goods begins in one Member State and the goods arrive in another Member State, there will have been an EU cross-border movement of goods. This is known as a dispatch by the supplier and an acquisition by the customer. The supply is not subject to VAT in the supplier’s Member State but is subject to VAT at the rate applicable to the goods in the Member State of arrival.

As a result of these rules, when a business located in one Member States obtains goods from a supplier located in another Member State, the acquiring business (ie the customer) will need to account for VAT on the value of the goods when they arrive in the customer’s Member State. This VAT is known as acquisition tax. In order for no EU VAT to be charged by the supplier, the customer must provide its EU Member State VAT registration number to the supplier before the goods are removed from

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