V3.603 Supplies of goods between Northern Ireland and Great Britain—overview
Post Brexit, whilst Northern Ireland remains part of the UK, it is, for VAT purposes (at least in respect of goods), to be treated as if it were still a member state of the EU. This means that businesses established in Northern Ireland will operate under two different VAT systems. The upshot of the agreement reached between the EU and the UK is that supplies and movements of goods between Northern Ireland and the EU are to be dealt with under the terms of EU VAT Directives and Regulations. These are covered in V3.602.
Supplies and movements of goods between Northern Ireland and Great Britain are to be treated as if they were imports and exports between an EU member state and a third country. However, special VAT rules will apply to such transactions and these are covered in this paragraph.
Supplies and movements of goods between Northern Ireland and a country which is neither a member state of the EU nor Great Britain (ie the rest of the world) are to be treated as imports and exports in the normal sense. These transactions are covered at V3.604.
For these purposes, Great Britain comprises England, Scotland and Wales (including the Isle of Man).
Imports and exports
Under the terms of the protocol, movements of goods into Northern Ireland from Great Britain will be classed as Imports and import VAT will be due on goods that enter Northern Ireland from Great Britain. Goods