The changes will affect businesses:
- selling or supplying goods from Northern Ireland to non-VAT registered customers in the European Union (EU)
- making supplies of goods from the EU to non-VAT registered customers in Northern Ireland
- sending low value goods to Northern Ireland (or the EU) from outside the EU and Northern Ireland (including from Great Britain (England, Scotland and Wales))
- non-EU businesses with goods located in Northern Ireland at the point of sale
It also affects online marketplaces that facilitate the sale of goods:
- located in Northern Ireland (or the EU) by non-EU businesses to non-VAT registered customers in EU and Northern Ireland consumers
- from Great Britain to consumers in Northern Ireland and the EU
Source gov.uk
