VAT on movements of goods between Northern Ireland and the EU

This notice cancels and replaces Notice 725 (December 2020).

It applies to movements of goods from Northern Ireland to the EU and movements of goods from the EU to Northern Ireland.

Goods exported from Northern Ireland to non-EU destinations outside the UK are covered in Notice 703 Goods exported from the UK.

Goods imported to Northern Ireland from outside the UK and EU are covered in Notice 702 imports.

This notice explains the way VAT is charged and accounted for on movements of goods between Northern Ireland and the EU and how businesses trading under the Windsor Framework should account for VAT on goods they buy from or sell to EU member states.

Section 6 of this notice has been updated to reflect changes to the VAT treatment of distance selling between Northern Ireland and the EU with effect from 1 July 2021.

Updated to reflect changes to VAT interest that apply to VAT periods starting on or after 1 January 2023.

You should read this notice if you’re involved in the movement of goods between Northern Ireland and EU member states.

Under the Windsor Framework, Northern Ireland aligns with EU VAT rules for the movements of goods. The Principal VAT Directive (2006/112) is the primary EU VAT law.

The UK law implementing this in Northern Ireland can be found in:

Some or all of paragraphs 4.3, 4.4, 4.5, 5.4 and 15.2.8 have force of law.

The term ‘import’ is only used for goods coming into Northern Ireland from countries outside the EU. For further information on imports, see Imports and VAT (Notice 702).