The following Value Added Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:
This note applies to transactions whilst the Great Britain was a member of the EU and during the transition period that ended on 31 December 2020. For information on Northern Ireland see the Northern Ireland topic. Under the normal import rules, VAT will be due when the goods are imported into an EU country. However, if the goods are imported from a non-EU country and they will be shipped to another EU country, the importer may be able to claim import VAT relief. This is known as Onward Supply Relief (OSR). Any VAT due on the goods will be paid in the EU country where the goods are transported.
Businesses can elect to use either OSR or external community transit procedure.
Due to the outbreak of COVID-19 (coronavirus), it is not currently possible to contact the NIRU by post and the email address should be used for forms and correspondence. See also the Coronavirus (COVID-19) and VAT - further VAT consequences guidance note.
Only businesses that regularly import goods can use OSR.
Under OSR, the goods will be put into free circulation in the country where they are first imported and any customs duties due on the goods will need to be paid. The importer will need to apply for OSR in order to avoid the requirement to pay any import VAT due when the goods arrive. One of the following conditions must be satisfied:
a UK VAT registered person imports them and makes an onward supply of those goods to an EU relevant business customer and the supply can be zero-rated under SI 1995/2518, Article 134, or
a UK VAT registered business, acting as an agent for a non-UK business that is not registered for VAT in the UK, when they import and supply those goods to a business customer located in another EU country and the supply can be zero-rated under SI 1995/2518, Article 134. The agent must be
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