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HM Revenue and Customs gov.uk

Check how to report and pay VAT on distance sales of goods from Northern Ireland to the EU

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If you sell goods from Northern Ireland to consumers in the EU and go above the distance selling threshold, you’ll need to pay VAT on these sales in the country the goods are sent to. This could mean you’ll have to register for VAT in up to 27 EU countries.

Distance selling is when a business in Northern Ireland or an EU country, supplies and delivers (or facilitates the delivery of) goods across an EU border, to a customer who is not registered for VAT.

You can choose to use the One Stop Shop (OSS) Union scheme to manage the VAT on your distance sales of goods from Northern Ireland to the EU all in one place.

If you do not choose to use the OSS Union scheme, you’ll have to register for VAT in each EU country where you make distance sales of goods.

If you sell goods from Northern Ireland to VAT registered businesses in the EU, read more about trading and moving goods in and out of Northern Ireland.

To apply to use this scheme your business must:

  • sell goods worth more than £8,818 (10,000 euros) a year to consumers in the EU

    • If your business turnover is below the UK VAT registration threshold

    If you’re in business but your taxable turnover is below the UK VAT registration threshold, you’ll need to:

  • register for UK VAT before you can register for the OSS Union scheme
  • choose ‘63990 Distance sales of goods (below UK VAT threshold) for OSS purposes’ to select your business activity when registering for VAT

    • If you only register for UK VAT so that you can use the OSS Union scheme, you will not need to account for VAT on domestic sales until you become liable under the normal rules.

    If you supply digital services to consumers in the EU

    For each sale, you must keep records of:

  • the EU country where you made the sales — known as the EU country of consumption
  • the taxable amount, including the currency used
  • any increase or decrease of the taxable amount
  • the amount of VAT due and the currency used
  • payments your business received — the dates and amounts

    • This is an extract. The publication continues at the source.

    Read the original at the source: https://www.gov.uk/guidance/check-how-to-report-and-pay-vat-on-distance-sales-of-goods-from-northern-ireland-to-the-eu

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    Provenance

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    HM Revenue and Customs — imported from official source
    Official source
    https://www.gov.uk/government/organisations/hm-revenue-customs.atom ATOM
    Imported
    October 01, 2026 10:00
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    1 recorded
    Identity
    https://www.gov.uk/guidance/check-how-to-report-and-pay-vat-on-distance-sales-of-goods-...

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