VATNIEU1100 - Introduction: Scope of the manual
This manual sets out the rules as they apply to supplies and acquisitions of goods between Northern Ireland (NI) and the European Union (EU) together with HMRC’s interpretation of those rules. Although the same procedures apply throughout the EU, this guidance is about businesses trading under the Windsor Framework. It should be read in conjunction with the manual covering place of supply of goods (VATPOSG) and Notice 725: VAT on movements of goods between Northern Ireland and the EU . This manual replaces the VAT Single Market manual (VATSM) -the rules set out in this manual applied to the whole of the UK until 11pm 31 December 2020.
VAT manuals are reference material on VAT for people in HM Revenue and Customs (HMRC). These manuals outline VAT formal procedures and work systems and give HMRC managers and staff rules, guidelines and general advice on interpreting them. The guidance is aimed at HMRC staff and should not be relied upon by businesses in calculating their taxes and duties.
This manual covers the UK’s application of the EU’s Single Market rules as they apply in Northern Ireland. Businesses requiring information about the rules as they apply in EU member states should contact the appropriate tax authority. Contact details for each member state can be found on the European Commission – Taxation and Customs Union website under VAT. Contact us - European Commission.