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 […]
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. […]
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 […]
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 […]
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 […]
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 […]
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 […]
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 […]