Feedback

Northern Ireland - B2C sales of goods into the EU

05 October 2021      Andrea Marshall, Tax Specialist

Update as at 5/10/21

The following guidance has been issued:

Pay the VAT due on your One Stop Shop VAT Return

Submit your One Stop Shop VAT Return

Tell HMRC you’re registered for the VAT Import One Stop Shop in the EU

Just in case it is of relevant to our members in Northern ireland, HMRC have issues guidelines on how to operate the "One Stop Shop" VAT registration when selling goods from NI ONLY to unregistered customers (so B2C transactions) in the EU.  

Check how to report and pay VAT on distance sales of goods from Northern Ireland to the EU

Submit your One Stop Shop Return and VAT payment

Completing a One Stop Shop VAT Return

EU VAT e-commerce package




Read more



This site uses cookies and other tracking technologies to assist with navigation and your ability to provide feedback, analyse your use of the site and services and assist with our member communication efforts. Privacy Policy. Accept cookies Cookie Settings