Accounting for VAT on goods moving between GB and NI

The Northern Ireland Protocol means that Northern Ireland maintains alignment on some processes within the EU VAT rules for goods, including on goods moving to, from and within Northern Ireland. However, Northern Ireland is, and will remain, part of the UK’s VAT system, and the legislation will continue to be largely aligned.

Northern Ireland will remain aligned with the rest of the UK for VAT processes related to transactions in services. This means that trade between Northern Ireland and Great Britain will be subject to VAT as is the case now. (i.e. vendor will continue to charge its customers VAT and this will be show on the invoice).

As is the case now, VAT charges will be accounted for as output VAT on the VAT return.

HMRC will continue to be responsible for the operation and collection of VAT in Northern Ireland.

In addition there will be no requirement for a new VAT registration for sales of goods in Northern Ireland. This will ease the administrative burden.

Share with

Industry Specific Guidance and Logistics Advice

Manufacturing

Tudor International Freight manage the supply chain movements of many large international manufacturing companies. Our team appreciate the complex issues and unique logistical challenges facing this sector.

Oil and Gas

We have been providing logistics services to the oil and gas industry for many years. Our specialist team have worked on many projects across the world and understand the demands of this sector more than most.

Aerospace

Tudor International Freight provide a wide range of supply chain solutions to the aerospace sector. Our staff are familiar with industry terms and jargon – we understand and speak your language.

Chemicals

The chemical goods industry has experienced significant changes over recent years with a much larger emphasis being placed on logistics compliance and regulation. Tudor provide businesses with specialist chemical logistics advice and guidance.

Exhibitions and Events

When fast reactions and quick solutions are required, you can count on Tudor International Freight to provide a dedicated team and exceptional service to help make your event a resounding success.