VATNIEU3740 - Supply and acquisition: distance selling: Exceptions to distance selling
The distance selling arrangements do not apply to sales of new means of transport to somebody in Northern Ireland (see the manual covering new means of transport (VATNINMT) or goods which are installed or assembled by the supplier at the customer’s UK premises (see VATNIEU5100). These supplies are taxed in Northern Ireland under separate arrangements and so the transactions do not count towards the distance selling threshold. Paragraph 56 of schedule 9ZB provides for this:
56 For the purposes of this Part of this Schedule “relevant supply” means a supply of goods that:
(a) involves the removal of the goods to Northern Ireland from a place outside the United Kingdom by or under the directions of the person making the supply,
(b) does not involve the installation or assembly of the goods at a place in Northern Ireland,
(c) is a transaction in pursuance of which goods are acquired in Northern Ireland from a member state by a person who is not a taxable person,
(d) is made in the course or furtherance of a business carried on by the supplier, and
(e) is neither an exempt supply nor a supply of goods which are subject to a duty of excise or consist in a new means of transport and is not anything which is treated as a supply for the purposes of this Act by virtue only of paragraph 5(1) of Schedule 4 or paragraph 30 of Schedule 9ZB.