Frequent question: Do you charge VAT on sales to Northern Ireland?

Currently if you are selling goods directly from Ireland the charging of VAT will depend on the VAT status of your customer. If your customer is VAT registered and the goods are being dispatched to Northern Ireland for business purposes, effectively no VAT needs be charged by the supplier.

Is there VAT on sales to Northern Ireland?

During this period the UK, for the purposes of Value-Added Tax (VAT), was treated as if it was a full European Union (EU) Member State. Northern Ireland continues to be subject to the same EU VAT rules on goods as EU Member States. EU VAT rules on services do not apply to Northern Ireland.

Do Irish companies charge VAT to Northern Ireland?

Trading goods between Northern Ireland and the EU

Supplies of goods from NI to Irish businesses for example should be treated as zero-rated intra-EU dispatches; … This means that NI businesses will need to charge VAT at the rate applicable in the customer’s country and account for it to the HMRC.

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Do you charge VAT to Northern Ireland from UK?

VAT on goods sold between Great Britain and Northern Ireland

VAT will continue to be accounted as it is currently on goods sold between Great Britain and Northern Ireland. This means that the seller of the goods will continue to charge its customers VAT and should show this on its invoices.

What VAT code do I use for Northern Ireland?

When you are trading with the EU and sell goods in Northern Ireland, you’ll need to: put an ‘XI’ prefix in front of your VAT number when communicating with an EU customer or supplier (your invoices will show XI in front of your VAT number – for example, XI 123456789 – instead of GB)

What is the VAT rate in Northern Ireland?

The standard VAT rate in Ireland from March 1st 2021 is 23%

The standard rate of VAT is also applied to most professional services and telecommunications. The standard rate of VAT is charged on all goods and services that do not fall into the reduced rate categories listed below.

Do I charge VAT when selling to Ireland?

Selling goods to other businesses (B2B) in Ireland and other EU countries. If you sell goods to other businesses in Ireland, you must charge VAT and account for it in your VAT Return to Revenue. All the VAT you charge must be paid over to Revenue in a VAT Return – usually every two months (bi-monthly).

Can I claim VAT back from Northern Ireland?

The EVR system can be used to reclaim VAT expended on goods in Northern Ireland. … The amendment provides that traders in NI should use an alternative VAT number for the purpose of transactions relating to goods with the EU. The prefix ‘XI’ should be included in NI trader’s VAT number in those transactions.

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Do I charge VAT to southern Ireland after Brexit?

Post Brexit B2B

Ireland will be a third country for UK VAT purposes. After Brexit the general position will be that where an Irish business provide services to a business customer in the United Kingdom, VAT will not be chargeable in Ireland.

Can you claim VAT from Northern Ireland?

You can claim VAT on goods purchased in Northern Ireland during the refund period, and VAT on goods imported into Northern Ireland during the refund period.

Is Northern Ireland part of the UK for tax purposes?

However, Northern Ireland is, and will remain, part of the UK’s VAT system. NI businesses will continue to submit one UK VAT return and have one UK VAT registration number.

Do I need to register for VAT in Northern Ireland?

When importing into Northern Ireland goods from outside the EU in parcels up to GBP135, the goods will be subject to import VAT. The seller will therefore need to VAT register and account for the import VAT on their GB VAT return. This applies to both resident and non-resident UK businesses.

How do I register for VAT in Northern Ireland?

To register for VAT, you have to apply to HM Revenue & Customs (HMRC). If you choose to register yourself, you need to register for the VAT online service with HMRC . However, if you want, an accountant or an agent can do this for you. You should get a VAT registration certificate within 14 working days.

Do I need an XI EORI number to export Northern Ireland?

You do not need an EORI number if you only move goods on the island of Ireland or between an EU country and Northern Ireland. If you already have an EU EORI number you do not need to apply for an XI EORI number. Find out how to apply for an XI EORI number.

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Do we charge VAT to Dublin from UK?

VAT is a tax on goods used in the UK and you do not charge VAT if goods are exported from: Great Britain to a destination outside the UK. Northern Ireland to a destination outside the UK and EU .

Does Intrastat continue after Brexit?

Northern Ireland (NI) movements to and from the EU will be required until at least 2025. The UK’s HMRC is retaining the import Intrastat obligation so it can track import data.

Intrastat arrivals reporting after Brexit.

Goods movements UK Intrastat required?
Importing into GB from EU Yes, for 2021
Public finance