HMRC Guidance: VAT on movements of goods between Northern Ireland and the EU

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

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