HMRC Policy paper: Regulates the implementation of the EU VAT e-commerce package in Northern-Ireland – OSS will likely not be available by July 1, 2021

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

---

---