HMRC has published new guidance How to claim VAT relief on goods imported for onward supply to an EU country covering how to claim relief on goods imported into Northern Ireland from outside the EU for onward supply to the EU. Where onward supply relief is claimed, VAT is accounted for in the final EU destination country to which the goods are forwarded. Businesses can claim onward supply relief if they:
are registered for VAT in the UK;
import goods into Northern Ireland from Great Britain or outside the EU, for onward supply to the final EU destination country;
despatch the goods from Northern Ireland without processing or modifying in any way;
despatch the goods within one month of the date they were imported into Northern Ireland; and
comply with all the obligations of a person making a zero-rated supply.
Businesses will also need to include various administrative details in their import declaration (for example, VAT number, place and date of onward consignment and transportation details, along with details of the purchased in the EU destination country).
HMRC has published new guidance How to claim VAT relief on goods imported for onward supply to an EU country covering how to claim relief on goods imported into Northern Ireland from outside the EU for onward supply to the EU. Where onward supply relief is claimed, VAT is accounted for in the final EU destination country to which the goods are forwarded. Businesses can claim onward supply relief if they:
are registered for VAT in the UK;
import goods into Northern Ireland from Great Britain or outside the EU, for onward supply to the final EU destination country;
despatch the goods from Northern Ireland without processing or modifying in any way;
despatch the goods within one month of the date they were imported into Northern Ireland; and
comply with all the obligations of a person making a zero-rated supply.
Businesses will also need to include various administrative details in their import declaration (for example, VAT number, place and date of onward consignment and transportation details, along with details of the purchased in the EU destination country).
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