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Activity Feed Forums Rest of Europe United Kingdom (UK) EU VAT e-commerce package

  • EU VAT e-commerce package

    Posted by Melissa on 14 May 2021 at 1:09 pm

    EU VAT e-commerce package (HMRC Policy Paper):

    The changes that will affect businesses are as follows:

    • selling or supplying goods from Northern Ireland to non-VAT registered customers in the European Union (EU)
    • making supplies of goods from the EU to non-VAT registered customers in Northern Ireland
    • sending low value goods to Northern Ireland (or the EU) from outside the EU and Northern Ireland (including from Great Britain (England, Scotland and Wales))
    • non-EU businesses with goods located in Northern Ireland at the point of sale

    It also affects online marketplaces that facilitate the sale of goods:

    • located in Northern Ireland (or the EU) by non-EU businesses to non-VAT registered customers in EU and Northern Ireland consumers
    • from Great Britain to consumers in Northern Ireland and the EU

    For more detailed information see the link below.



    Melissa replied 3 years, 2 months ago 1 Member · 0 Replies
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