VAT on movements of goods between Northern Ireland and the EU
This notice cancels and replaces Notice 725 (October 2018). This notice applies to supplies of goods made on or after 1 January 2021.
It applies to movements of goods from Northern Ireland to the EU and movements of goods from the EU to Northern Ireland.
Services are covered in Notice 741A Place of supply of services.
Goods exported from Northern Ireland to non-EU destinations outside the UK are covered in Notice 703 Goods exported from the UK.
Goods imported to Northern Ireland from outside the UK and EU are covered in Notice 702 imports.
1.1 Information in this notice
This notice explains the way VAT is charged and accounted for on movements of goods between Northern Ireland and the EU and how businesses trading under the Northern Ireland Protocol should account for VAT on goods they buy from or sell to EU member states.
1.2 Changes to this notice
This notice has been updated to reflect changes to the VAT treatment of supplies of goods and services following the UK's departure from the European Union and the end of the transition period.
1.3 Who should read this Notice
You should read this notice if you're involved in the movement of goods between Northern Ireland and EU member states.
1.4 Legal status of this notice
Under, The Northern Ireland Protocol Northern Ireland aligns with EU VAT rules for the movements of goods. The Principal VAT Directive (2006/112) is the primary EU VAT law.
The UK law implementing this in Northern Ireland