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UK - Northern Ireland VAT on moving goods

  • Jul 7, 2021 | Avalara

Following the end of the UK’s Brexit transition period, moving goods between Northern Ireland (NI) and the rest of the UK (Great Britain, GB) has taken on new compliance obligations. This is because NI remains part of the EU Single Market, Customs Union and EU VAT regime.

Actions to move goods NI and GB:

  1. If you plan to move goods between Northern Ireland and non-EU countries (including Great Britain), you’ll need an EORI number that starts with XI.
  2. If you plan to move goods between Northern Ireland and Great Britain, or bring goods into Northern Ireland from outside the UK, you can sign up for the free Trader Support Service.
  3. If you’re not using the Trader Support Service, you can get someone to deal with customs for you, or find a training provider to help you.
  4. If you bring goods into Northern Ireland, you can find out how to make sure the right tariff is applied to the goods you bring from Great Britain (including whether you can claim preferential rates of duty on goods covered in the UK’s deal with the EU) or from countries outside of the EU and the UK.
  5. If you import goods regularly, you can apply for a duty deferment account to delay paying most customs charges.
  6. To understand any duty or other measures that apply to your goods, you need to find the right commodity code to make your customs declaration when you bring goods in or send goods out of Northern Ireland.

Settlement of NI VAT on goods movements

Under the Northern Ireland Protocol, EU VAT rules will continue to apply in Northern Ireland in respect of goods.

If you’re a VAT-registered business trading between Northern Ireland and the EU, you’ll need to be identified as operating under the Northern Ireland Protocol.

Once you have been identified, you’ll need to add an ‘XI’ prefix before your normal UK VAT number, on all documentation when communicating with EU businesses and systems.

Need help with your Irish VAT compliance?

Researching Irish VAT legislation is the first step to understanding your VAT compliance needs. Avalara has a range of solutions that can help your business depending on where and how you trade. 

Avalara Author
Avalara Author Avalara
Avalara helps businesses of all sizes get tax compliance right. In partnership with leading ERP, accounting, ecommerce, and other financial management system providers, Avalara delivers cloud-based compliance solutions for various transaction taxes, including sales and use, VAT, excise, communications, and other indirect tax types. Headquartered in Seattle, Avalara has offices across the U.S. and around the world in the U.K., Belgium, Brazil, and India.
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