Do I pay VAT on goods from Northern Ireland?

Overview. The United Kingdom (UK) left the European Union on 31 January 2020. 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.

Do Northern Ireland have VAT numbers?

The NI number will be made up of your UK VAT number, with ‘GB’ replaced by ‘XI. HMRC will automatically issue traders with this number if they believe traders are shipping goods outside. From 1 January 2021 NI businesses will need an EORI number that starts with XI to: move goods between NI and non-EU countries.

Do I need to register for VAT in Northern Ireland?

If or when your annual turnover reaches £85,000 (the current VAT registration threshold ), you have to register for VAT. However, even if you don’t have to register for VAT, you may wish to consider registering voluntarily. To register for VAT, you have to apply to HM Revenue & Customs (HMRC).

Have Northern Ireland VAT numbers changed?

The VAT rules for businesses in Northern Ireland and for businesses that trade with Northern Ireland will change from 1 January 2021, write Frankie Devlin and Jennifer Upton of our VAT team. NI businesses will continue to submit one UK VAT return and have one UK VAT registration number.

Do I charge VAT on exports to Ireland?

VAT on exports 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 .

Is there VAT on second hand goods in Ireland?

It operates by allowing dealers in certain second-hand goods, works of art, antiques and collectors’ items to pay VAT on the difference between the sale price and the purchase price of the goods. If the dealer chooses not to operate the margin scheme then the normal VAT rules apply.

Do you need an XI EORI number to send to 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.

Do I charge VAT to Irish customers?

When you’re exporting products to Ireland from the UK, your invoice doesn’t need to have VAT, but it’s necessary to keep documentation as proof. When your invoice is for a service, VAT may need to be added, depending on whether you’re invoicing an Irish customer or Irish business. VAT should therefore be applied.

Can I reclaim VAT from Ireland?

VAT – Trade between Ireland and Great Britain Under European law, you can reclaim Value-Added Tax (VAT) incurred in another Member State from that Member State. You do not have to be established in that Member State. This is done through the Electronic VAT Refund (EVR) system.

What is the 13.5% VAT rates for in Ireland?

13.5% is a reduced rate of VAT for items including fuel (coal, heating oil, gas), electricity, vet fees, building and building services, agricultural contracting services, short-term car hire, cleaning and maintenance services. 9% is a special reduced rate for newspapers and sporting facilities.

Does my VAT number have Eori status?

After you have applied for an EORI number you will receive it via email, usually within three working days. If you have a UK VAT number, you can check to see if it has EORI status. You should prefix your nine digit VAT number with ‘GB’ and suffix with ‘000’, eg GB123456789000.