Commentary

702/7/21 Check if you can claim VAT relief on goods imported into Northern Ireland for onward supply to the EU

Part V8 HMRC Notices
Part V8 HMRC Notices | Commentary

702/7/21 Check if you can claim VAT relief on goods imported into Northern Ireland for onward supply to the EU

Part V8 HMRC Notices | Commentary

702/7/21
Check if you can claim VAT relief on goods imported into Northern Ireland for onward supply to the EU

April 2021

This notice cancels and replaces Notice 702/7 (March 2019)

If you import goods into Northern Ireland for onward supply to an EU country, you may be able to claim VAT relief. The VAT is then accounted for in the final EU destination country that the goods are forwarded to. This is known as Onward Supply Relief.

Who can claim

You can claim if:

  1.  

    •     you're UK VAT-registered

  2.  

    •     you import goods into Northern Ireland from Great Britain (England, Scotland and Wales) or outside

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