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.

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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

You should follow the relevant importing and exporting procedures if you move goods:

  • into Northern Ireland from any other country
  • from Ireland directly to Great Britain

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.

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 which will let you do this on a quarterly import VAT Return, rather than every time you import goods. You’ll be able to sign up for this service after 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 after Brexit, 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

You must tell HMRC if you import a vehicle from Ireland to Northern Ireland. You must 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. You will need to complete and return it to HMRC.

HMRC will work out the import VAT due and tell you how to pay.

Do 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.