Form

Register for VAT if you're distance selling into Northern Ireland

Register your business for VAT if you're distance selling into Northern Ireland using form VAT1A.

Documents

Application for registration — distance selling (VAT1A)

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Details

You must also complete a paper VAT1 (application for registration) form. You will need to contact HMRC to request this. Complete it using the notes to help and post it with the VAT1A form.

This file may not be suitable for users of assistive technology. If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Use form VAT1A to register for UK VAT if you sell goods into Northern Ireland from an EU member state known as ‘distance selling’.

Send your completed application form to:

BT VAT
HM Revenue and Customs
BX9 1WR

When to register for UK VAT
Use this guide to find out when you must register for VAT and when you can choose to register.

How to register for VAT
Use this guide to find out what form or forms you need to register for VAT and how to register.

Published 4 April 2014
Last updated 2 January 2024 + show all updates
  1. You need to contact HMRC to request a paper VAT1 form and return it with the VAT1A form.

  2. You must complete a VAT1 form and submit it with your VAT1A form when you're registering for VAT, if you're distance selling into Northern Ireland from 1 January 2021.

  3. The address to send your completed application to has been updated.

  4. VAT1A and VAT1A notes have been merged. Attached new PDF.

  5. Added translation