VAT—Northern Ireland—selling 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—selling goods in the EU [Archived]
  • Position from 1 January 2021
  • Conditions for zero-rating
  • Example—different types of EU sales
  • Goods removed after process or incorporation
  • Evidence of removal from the UK
  • Example—goods collected by customer (indirect removal)
  • EU chain transactions
  • Goods sold on by customer from supplier’s state
  • Goods collected by ultimate customer
  • More...

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

Coronavirus (COVID-19): HMRC has recognised some intended removals of goods have been delayed because of the coronavirus pandemic. As a result, HMRC has announced it will use its discretion to temporarily waive the prescribed time limits for a removal being eligible for zero-rating. This will be done on a case by case basis in circumstances where the goods have not left the UK due to the coronavirus crisis. The goods must, however, have either already been removed or will be as soon as is reasonably practicable after the date a customer is notified that HMRC is temporarily waiving the tax.

ARCHIVED: This Practice Note has been archived and is not maintained.

This Practice Note is concerned with the VAT treatment of businesses that trade under a Northern Ireland (NI) VAT identifier and which sell goods (which are removed from NI) to businesses in countries in the EU from 1 January 2021 (being the same treatment as that which applied to all VAT-registered businesses in the UK on and before 31 December 2020).

A sale of goods within the EU is often called an 'intra-EU dispatch' or a 'removal' and is treated differently from an export of goods to a destination outside the EU. The normal rule is that an intra-EU dispatch is zero-rated in the country of dispatch, and subject to acquisition VAT

Popular documents