Guidance

VAT on goods you move from Ireland to Northern Ireland in a no-deal Brexit

Importing for UK businesses who move goods from Ireland to Northern Ireland in a no-deal Brexit.

Stay up to date

The UK will leave the EU on 31 October. This page tells you how to prepare for Brexit. It will be updated if anything changes, including if a deal is agreed.

Sign up for email alerts to get the latest information.

Import VAT will be due on goods you move from Ireland to Northern Ireland. This includes goods that:

  • end their journey in Northern Ireland
  • move through Northern Ireland on the way to Great Britain

If you move goods into Northern Ireland from any other country, or from Ireland directly to Great Britain, you should follow the relevant customs procedures.

How to account for import VAT

If you’re registered for VAT

You’ll need to account for import VAT on goods you move from Ireland to Northern Ireland on your normal VAT return. This is similar to how you account for VAT on such imports now.

If you’re not registered for VAT

You’ll need to account for import VAT on goods you move from Ireland to Northern Ireland.

HMRC is developing a new online service to make this as simple as possible. The online service will let you to do this on a quarterly import VAT return, rather than for every single movement of goods. You’ll need to sign up for this service in a no-deal Brexit.

You will not have to register for VAT or start charging VAT on your sales.

To prepare you should keep records of any goods you move from Ireland to Northern Ireland from 11pm UK time 31 October 2019, including:

  • receipts for goods
  • records of transport costs directly associated with bringing the goods into Northern Ireland
  • records of any excise goods (alcohol, tobacco and certain types of fuel)

Importing vehicles

If you’re importing a vehicle from Ireland to Northern Ireland you’ll need to tell HMRC and may need to pay import VAT depending on the type of vehicle. You will need to do this within 14 days of the vehicle arriving in Northern Ireland.

You should contact the HMRC VAT helpline to get a Notification of Vehicle Arrival (NOVA1) form, which you should complete and return to HMRC. HMRC will work out the import VAT due and tell you how to pay.

You should not use HMRC’s Notification of Vehicle Arrivals (NOVA) online service.

If you already use a secure registration scheme you do not need to change the way you register new vehicles.

Published 29 March 2019
Last updated 22 August 2019 + show all updates
  1. Information added to make it clear you do not need to change the way you register new vehicles if you already use a secure registration scheme.
  2. Information about importing vehicles from Ireland to Northern Ireland has been added.
  3. First published.