Update Aug 15, 2024: From 1 July 2021, the EU-wide threshold for distance sales of goods is £8,818 (10,000 euros) in a calendar year.
Check if VAT is due when you sell, supply or transfer goods from Northern Ireland to the EU.
Contents
- Overview
- Sales to someone who is VAT-registered in an EU country
- Call-off stocks
- Consignment stocks
- How to report zero-rated EU sales
- Sales to someone who is not VAT-registered in an EU country
- Transferring your own goods to an EU country
- Excise goods
- How to report EU sales where you’ve charged VAT
- Temporary movements of goods to an EU country
- Installing or assembling goods in an EU country
- Send goods to an EU country for repair or processing
Source gov.uk