HMRC Guidance VAT on movements of goods between Northern Ireland and the EU (VAT Notice 725)

How to charge and account for VAT on the movement of goods between Northern Ireland and EU member states (VAT Notice 725).

Contents

1. 1. Overview
2. 2. VAT in the EU
3. 3. Supplies to VAT registered customers
4. 4. Zero-rated supplies to VAT-registered customers in an EU member state
5. 5. Evidence of removal of goods
6. 6. Supplies to customers (including private individuals) who are not registered for VAT
7. 7. Northern Ireland acquisition of goods from an EU member state
8. 8. Tax value of acquisitions
9. 9. Transfers of own goods between Northern Ireland and EU member states
10. 10. Temporary movement of goods
11. 11. Installed or assembled goods
12. 12. Movements of goods for process, repair, and so on
13. 13. Triangulation
14. 14. Supplies to privileged persons
15. 15. Other EU movements of goods
16. 16. Accounting and record keeping
17. 17. EC Sales Lists
18. 18. Intrastat
19. Your rights and obligations
20. Help us improve this notice
21. Putting things right
22. How HMRC uses your information

Source gov.uk