How to charge and account for VAT on the movement of goods between Northern Ireland and EU member states (VAT Notice 725).
Update May 25, 2021: The address to write to if you are using the simplified procedure has been updated.
Contents
- 1. Overview
- 2. VAT in the EU
- 3. Supplies to VAT registered customers
- 4. Zero-rated supplies to VAT-registered customers in an EU member state
- 5. Evidence of removal of goods
- 6. Supplies to customers (including private individuals) who are not registered for VAT
- 7. Northern Ireland acquisition of goods from an EU member state
- 8. Tax value of acquisitions
- 9. Transfers of own goods between Northern Ireland and EU member states
- 10. Temporary movement of goods
- 11. Installed or assembled goods
- 12. Movements of goods for process, repair, and so on
- 13. Triangulation
- 14. Supplies to privileged persons
- 15. Other EU movements of goods
- 16. Accounting and record keeping
- 17. EC Sales Lists
- 18. Intrastat
- Your rights and obligations
- Help us improve this notice
- Putting things right
- How HMRC uses your information
Source gov.uk
