HMRC Guidance – Charging VAT on goods dispatched from Northern Ireland to the EU

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

1. Overview
2. Sales to someone who is VAT-registered in an EU country
3. Call-off stocks
4. Consignment stocks
5. How to report zero-rated EU sales
6. Sales to someone who is not VAT-registered in an EU country
7. Transferring your own goods to an EU country
8. Excise goods
9. How to report EU sales where you’ve charged VAT
10. Temporary movements of goods to an EU country
11. Installing or assembling goods in an EU country
12. Send goods to an EU country for repair or processing

Source gov.uk

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