Paying VAT on goods from the EU to Northern Ireland
If you receive goods into Northern Ireland from the EU you may have to pay acquisition VAT.
Applies to Northern Ireland
This guide applies to goods received into Northern Ireland from a supplier in the EU.
Find out what you need to do if you are making sales of goods between Great Britain and Northern Ireland or from Northern Ireland to the EU.
Find out what you need to do if you are importing goods from outside the EU or receiving services from outside the UK.
Goods from EU countries
If you’re registered for VAT in the UK and receive goods in Northern Ireland from countries in the EU you’ll normally account for the VAT through your VAT Return. You’ll need to account for the VAT at the same rate that you would have paid if you had bought them from a UK supplier. This VAT is known as acquisition VAT and you can normally reclaim some or all of this if the acquisitions relate to VAT taxable supplies that you make.
Not VAT registered
If you are not VAT registered and receive goods in Northern Ireland from countries in the EU, your supplier will charge VAT at the local rate in the EU country from which the goods are supplied. If you are not already registered for VAT in the UK and buy goods worth £90,000 or more in the UK from EU countries, please read VAT registration for further information.
Record-keeping for acquisition tax
You must enter the VAT details on your VAT Return. The time of acquisition - is normally, the earlier of the:
- 15th day of the month following the one in which the goods come into Northern Ireland
- date the supplier issued their invoice
You must account for the acquisition tax on the return for the period in which the acquisition occurs, and may treat this as input tax on the same return.
Value of acquired goods
The value for VAT of any goods you bring into Northern Ireland is the same as the value for VAT on the goods had they been supplied to you by a UK supplier. You must account for the value of the goods or services in sterling, so if they were priced in a foreign currency you must convert their value first. You can do this using either the UK market selling rate at the time of the supply, as published in national newspapers or the rates of exchange published by HMRC, known as the period rate of exchange.
Intrastat Supplementary Declarations
You may have to complete an Intrastat Supplementary Declaration if your acquisitions of goods from the EU exceed an annual amount.
Goods destined for an EU country
If you’re importing goods into Northern Ireland from outside the UK and EU that are destined for an EU country, you must either:
- pay UK import VAT and put the goods into free circulation
- place the goods under the external transit arrangement
If you pay UK import VAT, you may be able to obtain Onward Supply Relief.
New vehicles, boats and aircraft
In the EU most goods have VAT added to the price in the country where they’re purchased. However, if you plan to bring a new land vehicle, boat or aircraft into Northern Ireland from an EU country and it is intended for transporting passengers or goods, then UK VAT will be due if the vehicle, boat or aircraft is classed as a New Means of Transport.
Land vehicles
When you bring a land vehicle permanently into Northern Ireland, you must notify HMRC using the Notification of Vehicle Arrivals system.
Boats and aircraft
VAT becomes due on the 15th day of the month following the month in which the boat or aircraft was made available to, or taken away by, the customer - sometimes referred to as the date of removal - or the date of issue of the VAT invoice, whichever is earlier.
HMRC will calculate the amount of VAT you owe and send you a demand for payment. You must pay the amount of VAT on the demand within 30 days of the date on which it was issued.
External and internal transit
If you use what’s known as community transit, you can move goods within the customs territory of the EU without paying import duties and other charges, including VAT, until they reach their final destination. You can read about transit procedures (external transit and internal transit).
Updates to this page
Last updated 3 April 2024 + show all updates
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The guidance has been updated for the increase in the VAT threshold from £85,000 to £90,000, that came into effect from 1 April 2024.
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First published.