HMRC has updated its guidance on the VAT treatment of goods sold on board ferries between Great Britain and Northern Ireland. Section 11 of VAT Notice 744A confirms that goods sold on board ferries between Great Britain and Northern Ireland continue to be taxed as UK domestic supplies, with UK VAT due and accounted for on the seller’s UK VAT return.
Passengers who take goods off the ship, which they bought on board, are not required to make any declaration in either Great Britain or Northern Ireland.
On-board supplies will be treated as taking place outside the UK, and outside the scope of UK VAT, if goods are sold on journeys that visit the UK as part of a voyage to or from third countries. In these situations, if passengers land they will have to declare any goods bought on board to customs under the normal passenger rules.
Where goods are sold on journeys between Northern Ireland and an EU member state, these will be taxed in the place of departure.
HMRC has updated its guidance on the VAT treatment of goods sold on board ferries between Great Britain and Northern Ireland. Section 11 of VAT Notice 744A confirms that goods sold on board ferries between Great Britain and Northern Ireland continue to be taxed as UK domestic supplies, with UK VAT due and accounted for on the seller’s UK VAT return.
Passengers who take goods off the ship, which they bought on board, are not required to make any declaration in either Great Britain or Northern Ireland.
On-board supplies will be treated as taking place outside the UK, and outside the scope of UK VAT, if goods are sold on journeys that visit the UK as part of a voyage to or from third countries. In these situations, if passengers land they will have to declare any goods bought on board to customs under the normal passenger rules.
Where goods are sold on journeys between Northern Ireland and an EU member state, these will be taxed in the place of departure.
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