VAT—Northern Ireland—distance selling rules [Archived]

Published by a ��˾��ҹ�� Tax expert

Practice notes

VAT—Northern Ireland—distance selling rules [Archived]

Published by a ��˾��ҹ�� Tax expert

Practice notes

ARCHIVED: Due to the reforms envisaged by The Windsor Framework, the details of which were announced by the UK government on 27 February 2023, this Practice Note has been archived and is not maintained. The information contained in this Practice Note is accurate as at 1 January 2021. For more information on The Windsor Framework and its implications for VAT in Northern Ireland, see: The Windsor Framework.

This Practice Note is concerned with VAT as it applies to the movement of Goods between Northern Ireland (NI) and the EU from 1 January 2021 (and as it applied to all VAT-registered businesses in the UK on and before 31 December 2020).

Distance selling occurs when a VAT registered EU supplier sells and delivers goods to a non-VAT registered customer in another EU country. The customer could be a private individual, or an organisation that is not required to register for VAT such as a Charity or public body, or a business that is too small to register or only makes exempt supplies. It is important to note that distance

Jurisdiction(s):

United Kingdom

Key definition:

Distance selling definition

What does Distance selling mean?

Distance selling means selling goods or services to consumers without the simultaneous physical presence of the supplier and the consumer.

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