VATNIEU3100 - Supply and acquisition: introduction
A major feature of the Intra Single Market is that there are no customs processes for the movements of goods between Northern Ireland and EU member states (intra-single market). Goods sent from Northern Ireland are referred to as dispatches whereas goods arriving in Northern Ireland are referred to as acquisitions.
In both cases it is important to remember that this only applies to goods that are physically moved between Northern Ireland and an EU member state. So, for example, a supply invoiced to a French customer, but delivered to a place elsewhere in Northern Ireland, is not an intra-single market supply as the goods do not leave Northern Ireland. It remains a domestic UK supply.
Similarly, movements of goods between Northern Ireland and places outside the EU are not intra single market supplies or acquisitions. They are subject to the rules governing imports and exports about which further information can be found in the manuals covering imports and exports (VEXP) of goods from Northern Ireland. Special rules apply for goods moving between Northern Ireland and Great Britain. Guidance is available on GOV.UK Trading and moving goods in and out of Northern Ireland.