Sales of goods to Northern Ireland

For a step-by-step guide to moving goods to or from Northern Ireland please click here: https://www.gov.uk/government/collections/moving-goods-into-out-of-or-through-northern-ireland

• Sale of goods to Northern Ireland are now classed as exports
  • no change to the VAT treatment for these supplies
  • UK VAT will continue to be charged on sales of goods to Northern Ireland and output VAT paid on in box 1 and 6 of the UK VAT return
  • Northern Ireland customer can reclaim the UK VAT in the normal way

Click here to go back to a roundup of what you need to know about trading with the EU.