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.

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