If you’re involved in either buying or selling goods between Northern Ireland and EU you should read The single market (VAT Notice 725). 1.2.3 Business between Northern Ireland and EU
The schemes are designed to suit different types of business, and this notice will help you decide. You should read Retail schemes (VAT Notice 727) and the associated notices which will tell you more about the individual schemes. If you make retail sales or provide services to the public, there are a number of special retail schemes which you may use to work out the VAT on your supplies.
Vt transaction user guide how to#
1.2 Other helpful notices 1.2.1 Introductory information Not all of the information here will apply to your business, so do not try to read it all the way through. This notice has been revised to reflect the UK has left the EU and the end of the transition period.
UK, EU and international supplies involving UK undisclosed agents Invoicing arrangement for supplies made by or through agents Time of supply (tax point) in other situations Input tax effect on subsistence, staff entertainment and domestic accommodation expenses Input tax when VAT paid on goods and services received before VAT registration Output tax for business and non-business use Movement of goods between Northern Ireland and EU, and Great Britain and Northern Ireland