Accounting for VAT on goods moving between Great Britain and Northern Ireland from 1 January 2021 Updated 18 May 2022 Background The Northern Ireland Protocol means that Northern Ireland maintains alignment with the EU VAT rules for goods, including on goods moving to, from and within Northern Ireland. However, Northern Ireland is, and will remain, […]
Category: NI VAT & Excise
NI VAT Issues
Policy paper Accounting for VAT on goods moving between Great Britain and Northern Ireland from 1 January 2021 Updated 29 January 2021 Contents Background Registering for VAT VAT on goods sold between Great Britain and Northern Ireland VAT on goods sold from Great Britain, transported via Northern Ireland, to an EU member state VAT on […]
VAT NI with EU HMRC Guidance
Guidance VAT on movements of goods between Northern Ireland and the EU How to charge and account for VAT on the movement of goods between Northern Ireland and EU member states (VAT Notice 725). From: HM Revenue & Customs Published 31 December 2020 Last updated 25 May 2021 — See all updates Contents 1. Overview 2. […]
EU VAT Electricity Misc Regulation in NI
Article 8 VAT and excise The provisions of Union law listed in Annex 3 to this Protocol concerning goods shall apply to and in the United Kingdom in respect of Northern Ireland. In respect of Northern Ireland, the authorities of the United Kingdom shall be responsible for the application and the implementation of the provisions […]
VAT Refunds NI or EU UK Post-Deal Guidance
Claim VAT refunds in Northern Ireland or the EU, if you’re established in Northern Ireland or in the EU Applies to Northern Ireland Contents 1. Overview 2. Refunds of VAT for Northern Ireland and EU businesses (Northern Ireland Protocol) 3. Refunds of VAT on goods for Northern Ireland businesses claiming from EU member states 4. […]
Excise & Customs Interaction NI Guidance
Policy paper Check for interactions with the customs processes Updated 18 December 2020 Contents Customs interactions Excise goods entering Northern Ireland Check if you need a Northern Ireland EORI Using the Trader Support Service Excise goods entering Great Britain Excise goods leaving Northern Ireland Movement of excise goods between Northern Ireland and Great Britain involving […]
Excise NI Authorisation & Set Off Guidance
Policy paper Changes to excise authorisations for freight movements Updated 18 December 2020 Contents Changes for UK registered consignors, consignees and tax representatives. Excise duty suspended movements from Great Britain to the EU via Northern Ireland If you apply to amend your existing approval Print this page This guidance focuses on changes to excise authorisations […]
Excise Drawback NI Guidance
Policy paper Duty drawback, distance selling, duty stamps and fiscal marks Updated 18 December 2020 Contents Excise duty drawback Excise duty paid goods moving from Great Britain to Northern Ireland via the EU Excise duty paid goods moving from Northern Ireland to Great Britain through the EU Distance selling Duty stamps and fiscal marks Print […]
Excise Goods Movement NI Guidance
Moving excise goods as freight under the Northern Ireland Protocol from 1 January 2021 Updated 18 December 2020 Contents Background Excise movements within Northern Ireland Excise movements from Northern Ireland to Great Britain Excise movements from Great Britain to Northern Ireland Domestic movements of motor and heating fuels Excise imports and exports between Northern Ireland […]
VAT NI 2021 Guidance
Policy paper VAT: Value Added Tax in Northern Ireland Published 21 December 2020 Contents Who is likely to be affected General description of the measure Policy objective Background to the measure Detailed proposal Summary of impacts Monitoring and evaluation Further advice Declaration Print this page Who is likely to be affected Businesses and individuals who […]
EU + NI VAT Reclaim System
Guidance Claim VAT refunds in Northern Ireland or the EU, if you’re established in Northern Ireland or in the EU How Northern Ireland and EU businesses can claim refunds of VAT incurred on goods in the EU and Northern Ireland using the EU VAT refund system. From: HM Revenue & Customs Published 31 December 2020 […]
VAT NI to EU 2021 UK Guidance
How to report sales of goods from Northern Ireland to the EU for VAT from 1 January 2021 Find out how to report supplies of goods from Northern Ireland to VAT-registered customers in an EU country using an EC Sales List. Published 18 December 2020 From: HM Revenue & Customs New rules for January 2021 […]
VAT GB to NI 2021 UK Guidance
Guidance How VAT will apply to goods moving between Great Britain and Northern Ireland Find out how import VAT will apply to goods moving between Great Britain and Northern Ireland for individuals and non-VAT-registered businesses. Published 10 December 2020 From: HM Revenue & Customs Contents Import VAT will apply to goods that enter Northern Ireland […]
NI VAT EU Treatment
Guidance Tell HMRC if you sell goods in Northern Ireland or move goods between Northern Ireland and the EU from 1 January 2021 If you’re a VAT-registered business trading in Northern Ireland or between Northern Ireland and the EU you need to tell HMRC, so you can continue to account for VAT on acquisitions and […]