Margin Scheme ― Northern Ireland and imports and exports

Produced by a Tolley Value Added Tax expert

Value Added Tax

Guidance

This guidance note sets out how the margin scheme should apply when a business operates in Northern Ireland, or there are cross-border movements of goods. This guidance note should be read in conjunction with the Operating the margin scheme guidance note.

Northern Ireland

EU transactions

From 1 January 2021 (IP completion day), the section below applies to goods acquired in Northern Ireland as it is still treated as a member of the EU in respect of supplies and movements of goods.

All EU member states operate a margin scheme. Eligible goods sold under the scheme in any EU member state are taxable in the country of origin rather than of destination and are not subject to the normal distance selling rules. However, businesses acquiring goods in Northern Ireland can only use the margin scheme for the onward sale of the goods (excluding motor vehicles) in the following circumstances:

Transaction Type	Treatment	Margin scheme treatment
Goods purchased from a private individual located in an EU member state	The Norther Ireland purchaser

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