VATTOS9300 - Tax points for specific types of supply: Northern Ireland and EU
Northern Ireland (NI) supplies to EU non-VAT registered persons
Supplies between NI and the EU may only be zero-rated where they are made to another VAT registered person. Supplies of goods delivered to non-VAT registered persons in a Member State are liable to VAT in the territory of departure. Supplies of this kind made from NI are subject to the domestic time of supply rules.
Supplies between Northern Ireland (NI) and the EU to VAT registered persons
There are special time of supply rules for goods moveed between an EU Member State and NI. For supplies to VAT registered customers in Member States where the customer is subject to acquisition procedures in the Member State of arrival. The tax point is the earlier of the following times
- the fifteenth day of the month following the one in which the goods are sent to the customer or the customer collects them, or
- the date of issue of the VAT invoice.
An invoice issued in these circumstances represents a VAT invoice even though it is for a zero-rated supply UK VAT law relating to the zero rating of removals of goods for VAT purposes can be found in the Value Added Tax Act 1994, Schedule 9ZA and regulations in the VAT regulation 1995. VAT Notice 725 provides guidance for businesses.
For supplies received by a VAT registered person in NI from the EU the time of acquisition is the earlier of either the:
- 15th day of the month following the one in which the goods were sent, or
- the date the supplier issued their invoice.