Register for VAT
Registering for VAT in EU countries
What you need to do depends on whether you’re selling goods or services and where you’re selling from.
If you sell goods from Northern Ireland to the EU
If the total value of goods you’ve sold to customers in the EU is more than £8,818 (the ‘distance selling threshold’), you must pay VAT in the countries the goods are sent to.
Register for VAT either:
- through the VAT One Stop Shop (OSS) union scheme
- in each country where you’re supplying goods
Check how to report and pay VAT on distance sales of goods from Northern Ireland to the EU.
If you sell goods from the UK to the EU
You do not normally need to charge VAT on goods you sell to any customers outside the UK. You only need to be registered for VAT with HM Revenue and Customs (HMRC). You can charge VAT at zero rate for these sales.
Find out more about charging VAT on goods you export.
If you supply services from the UK to the EU
If you supply services from the UK to customers in the EU, you can register for the non-union VAT OSS.
Find out more about the non-union VAT OSS on the European Commission website.
Find out what to do if you supply digital services to customers in the EU.